000078132 001__ 78132 000078132 005__ 20210310171107.0 000078132 0247_ $$2doi$$a10.1177/0095399716658500 000078132 0248_ $$2sideral$$a110895 000078132 037__ $$aART-2019-110895 000078132 041__ $$aeng 000078132 100__ $$0(orcid)0000-0003-4623-1448$$aTorres, L.$$uUniversidad de Zaragoza 000078132 245__ $$aAre Performance Audits Useful? A Comparison of EU Practices 000078132 260__ $$c2019 000078132 5060_ $$aAccess copy available to the general public$$fUnrestricted 000078132 5203_ $$aPerformance audits allow audit institutions to contribute to the improvement of the economy, efficiency, and/or effectiveness of public sector entities through the recommendations of their reports. To assess the impact of the performance audits carried out by EU Supreme and Regional Audit Institutions, this article analyzes whether these recommendations are implemented in practice or not. The results show that there are two main ways in which the recommendations included in the performance audit reports produce an impact: the Anglo-American way, based on auditee actions and follow-up processes, and the Germanic way, based on parliamentary action. 000078132 540__ $$9info:eu-repo/semantics/openAccess$$aAll rights reserved$$uhttp://www.europeana.eu/rights/rr-f/ 000078132 590__ $$a1.564$$b2019 000078132 592__ $$a1.011$$b2019 000078132 591__ $$aPUBLIC ADMINISTRATION$$b29 / 48 = 0.604$$c2019$$dQ3$$eT2 000078132 593__ $$aMarketing$$c2019$$dQ1 000078132 593__ $$aSociology and Political Science$$c2019$$dQ1 000078132 593__ $$aPublic Administration$$c2019$$dQ1 000078132 655_4 $$ainfo:eu-repo/semantics/article$$vinfo:eu-repo/semantics/publishedVersion 000078132 700__ $$0(orcid)0000-0002-8197-7088$$aYetano, A.$$uUniversidad de Zaragoza 000078132 700__ $$0(orcid)0000-0002-9416-2224$$aPina, V.$$uUniversidad de Zaragoza 000078132 7102_ $$14002$$2230$$aUniversidad de Zaragoza$$bDpto. Contabilidad y Finanzas$$cÁrea Economía Finan. y Contab. 000078132 773__ $$g51, 3 (2019), 431-462$$pAdm. soc.$$tADMINISTRATION & SOCIETY$$x0095-3997 000078132 8564_ $$s155040$$uhttps://zaguan.unizar.es/record/78132/files/texto_completo.pdf$$yVersión publicada 000078132 8564_ $$s42219$$uhttps://zaguan.unizar.es/record/78132/files/texto_completo.jpg?subformat=icon$$xicon$$yVersión publicada 000078132 909CO $$ooai:zaguan.unizar.es:78132$$particulos$$pdriver 000078132 951__ $$a2021-03-10-17:01:05 000078132 980__ $$aARTICLE