Supreme Audit Institutions and their Contribution to Economic Development: A Systematic Literature Review

Abstract

This study systematically reviews scholarly literature on Supreme Audit Institutions (SAIs) published between 2015 and 2025. It aims to synthesise existing evidence, trace the evolution of research themes, examine theoretical foundations, identify persistent gaps, and assess how SAIs contribute to economic development through their roles  in enhancing fiscal discipline, reducing corruption, and strengthening public accountability. The study employed a structured systematic literature review (SLR) design, utilising the Systematic Quantitative Assessment Technique (SQAT) developed by Pickering and Byrne (2014). A comprehensive search was conducted across five peer- reviewed databases — Elsevier, Emerald, Routledge, Sage, and Springer — using "Supreme Audit Institution" as the key search term. A total of 159 records were initially identified; after deduplication and eligibility screening, 105 studies met the inclusion criteria and were included in the analysis. The review reveals a progressive evolution in research themes, from compliance auditing and budget control (2015–2016) to performance auditing and ethics (2017–2019), digital auditing and ISSAI standards (2020–2022), and, most recently, to Sustainable  Development Goals (SDGs) alignment, citizen participation, and artificial intelligence (2023–2025). Publication output peaked in 2025 with 19 articles, reflecting growing scholarly interest in SAI's societal impact. Methodologically, 67% of studies relied on secondary data, while 53% employed qualitative analysis. Agency theory emerged as the most frequently applied theoretical framework, though a significant number of publications (55) lacked explicit theoretical grounding. Findings confirm that effective SAIs are associated with improved fiscal outcomes, reduced audit failures, and stronger governance environments that are conducive to economic development, particularly in transitional and developing economies. This review provides the first systematic synthesis of SAI literature spanning eleven years with attention to both global trends and African governance contexts. It identifies critical research gaps, particularly the underrepresentation of North American, South American, and Australasian perspectives, the need for more primary data collection, and the imperative for stronger theoretical development in future SAI research.