Determinants of Supreme Audit Institutions and Their Impact on Public Finance Sustainability in Developing Countries: An Overview of Isomorphic Influences

Purpose: Advanced and developing countries are strengthening budgetary regulation to reduce economic vulnerabilities and control budget deficits and public debt. Additionally, public institutions must maintain financial sustainability and pursue good economic governance. This study evaluated isomorphic factors influencing supreme audit institutions (SAIs) in developing countries to effectively drive government policies, including public finance sustainability. Design/methodology/approach: Using phenomenological qualitative methodology, the study conducted online exploratory focus groups with selected African SAIs. Three focus group discussions and validated interviews were employed. The research applied institutional theory to reveal how isomorphic pressures impact SAIs in developing countries. Findings: Key isomorphic factors identified include legislative requirements, outdated legal mandates, lack of independence, financial viability, effective audit recommendations, professional competency, and capacity constraints. Analysis revealed that the legislative mandate policy framework significantly impacts SAI effectiveness and public finance sustainability. Research implications/limitations: The findings provide practical insights for governments and lawmakers to create institutional environments featuring regulatory mandates, SAI financial independence, and professional capacity for effective public sector audits and reporting. Originality/value: This exploratory study offers new theoretical and methodological perspectives on SAIs and public finance sustainability, providing opportunities for future research. It establishes a foundation for independently testing each identified factor regarding public sector audit efficacy.