Does ideology matter? An analysis of the opinions issued by the Brazilian Courts of Audit

Abstract

This research investigated the association between the preliminary opinions issued by the Brazilian Courts of Auditors and party-political ideologies. The analysis was based on the period between 1995 and 2022, totaling seven political cycles, in all Brazilian states, the Federal District, and the federal governments accounts. The political parties were categorized into ideological coalitions and the results of the opinions were segmented in order to conduct independence tests between groups and multiple correspondence analysis. No distinctions were observed in the preliminary opinions issued in relation to the ideological lines of the coalitions in the electoral cycles analyzed. Given the recent literature that indicates the political-partisan influence on the actions of the Brazilian courts of auditors and the small number of unfavorable opinions issued to the states, this finding brings new elements to the debate about the characteristics and explanations for this influence.

Keywords:
Courts of Audit ; party ideology; accountability; political parties; public audit