Store data for SAI project.xlsx

Audit disclosure was gathered from financial and performance audit reports, which were published on the websites of government of the respective countries and were freely/publicly available. Audit disclosures are based on the standards provided by the International Organization of Supreme Audit Institution (INTOSAI), a global organisation that seeks to promote and support the work of supreme audit institutions around the world, especially in developing countries. Auditor-Generals (A-Gs)’ personal characteristics was collected from the website of A-Gs’ offices of the respective countries and/or other sources (e.g., government websites, websites of international audit organisations). These were freely/publicly available. National cultural dimensions were provided by Hofstede and freely/publicly available here: https://www.hofstede-insights.com/country-comparison-tool. National governance quality was gathered from World Bank’s governance indicators and freely/publicly available here: https://info.worldbank.org/governance/wgi/. Other country-level data was collected from the World Bank public facing website that is freely/publicly available here: https://data.worldbank.org/.