Trusting the Gatekeeper: Why and When Do we Trust State Audit Institutions?

ABSTRACT We reveal the sources of public trust in state audit institutions as a major gatekeeper of good governance. Based on rationales developed in trust research and democratic theory, we test our hypotheses using a survey distributed to Israeli citizens. Our findings indicate that trust in the political system and citizens' perceptions about the strength of the civic supervision are directly related to their trust in state audit institutions. We identify complex relationships between citizens' perceptions of the government's awareness about the need to involve citizens in decision‐making and their trust in state audit institutions through these factors. Our analysis tests partisan‐motivated reasoning as an alternative explanation, indicating that trust in the political system influences trust in state audit institutions primarily among those who identify with and support the incumbent political camp. This research provides valuable insights into the discussion about the relationship between different forms of supervision and accountability.