Auditorias governamentais afetam a oferta do transporte escolar nos municípios do Brasil?

Abstract

This study examined the relationship between government audits in Brazil and municipal per capita spending on school transportation. The random selection of the audited municipalities allowed the identification of a control group that adequately represented the counterfactual of the treated group. This sample contains both the municipalities that were drawn and inspected as well as the non-drawn ones. As a result, we did not identify a relationship between the audited municipalities and an increase or decrease in student transportation expenses. Given the supplementary tests performed, the robustness of the estimates was assured, indicating that there is no empirical support for the existence of the investigated effects.