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Table 1 AUDIT study hypotheses

From: Do federal and state audits increase compliance with a grant program to improve municipal infrastructure (AUDIT study): study protocol for a randomized controlled trial

          Primary objective: Impact evaluation
H1 Municipal administrators in treated municipalities are aware of
  their treatment status
H2 Municipal administrators in treated municipalities audited in year 1
  believe the probability of being audited in year 2 is lower than in
  year 3
H3 Municipal administrators in treated municipalities have higher
  long-run beliefs about the probability of being audited
H4 Municipal administrators in treated municipalities have higher
  knowledge of FISM grant rules and regulations
H5 Municipal administrators in treated municipalities manifest
  preferences for municipal investments more in accordance with
  FISM priorities
H6 Municipal administrators in treated municipalities are more
  aware of lack of capacity and more likely to manifest plans for
  improving capacity
H7 Municipal administrators in treated municipalities are more likely
  to comply with FISM reporting and data accessibility rules
H8 Audited municipalities report allocating more FISM investment
  funds to localities outside the council seat and to public goods
  Secondary objective: Differences between state and federal audits  
H9 The federal auditor (ASF) yields more observations and more
  refunds to the federal treasury than state auditors (EFSL)
H10 The ASF yields more severe observations and opinions than EFSL
  Tertiary objective: Interactions with local accountability system  
H11 Municipal administrators in treated municipalities have different
  expectations about future political appointments
H12 Municipal administrators in treated municipalities have different
  expectations about career prospects
H13 Municipal administrators in treated municipalities perceive the
  ASF as a more important principal
H14 State governors compensate audited municipalities for refunds to
  the federal government
  1. This table lists the pre-specified hypotheses that will be tested to help meet the study objectives.