Towards Public Value: the Impact of Supreme Audit Institutions on Financial Ombudspersons in Poland and Spain

Abstract The article investigates the public value of supreme audit institutions by examining their role in assessing the effectiveness of financial ombudspersons in providing alternative consumer dispute resolution in financial markets. The article concludes that the impact of SAIs on the auditees’ accountability, often mentioned in the literature, is less significant than found in other research. The study calls for SAIs to reconsider their position in the public value chain.