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Internal Control as State Capacity

dc.contributor.authorToral, Guillermo
dc.coverage.spatialAmérica Latina y el Caribees_ES
dc.coverage.spatialBrasiles_ES
dc.date.accessioned2024-09-27T21:09:50Z
dc.date.available2024-09-27T21:09:50Z
dc.date.issued2024-09-26
dc.identifier.citationToral, G. (2024, September 26). Internal Control as State Capacity. Retrieved from https://scioteca.caf.com/handle/123456789/2299en_GB
dc.identifier.urihttps://scioteca.caf.com/handle/123456789/2299
dc.description.tableofcontentsWhile previous research has thoroughly examined the consequences of external control on subnational governments, less is known about the drivers and consequences of internal control. This paper presents a series of findings on Brazilian municipalities’ internal control systems, leveraging administrative data and quasi-experimental designs. First, I use cross-sectional data to document that there remains significant variation in the resources, mandates, and actions of internal control systems. Second, I use panel data and a causal event study design to show that legal reforms of internal control systems lead to an increase in hires of internal controllers. Third, I show these legal reforms have downstream consequences in the control of patronage, leading to a reduction in the size of the municipal workforce, and a higher incidence of civil service contracts. Fourth, I show that randomized federal anti-corruption audits have significant effects on municipal control systems. Together, these findings highlight the relevance of local internal control institutions and call for further research on the causes and consequences of their strength.es_ES
dc.language.isoenes_ES
dc.rightsCC-BY-NC-NDes_ES
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0/es_ES
dc.subjectCorrupciónes_ES
dc.subjectGobernabilidades_ES
dc.titleInternal Control as State Capacityes_ES
dc.typeArticlees_ES


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