78132 20210310171107.0 doi 10.1177/0095399716658500 sideral 110895 ART-2019-110895 eng (orcid)0000-0003-4623-1448 Torres, L. Universidad de Zaragoza Are Performance Audits Useful? A Comparison of EU Practices 2019 Access copy available to the general public Unrestricted Performance 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. info:eu-repo/semantics/openAccess All rights reserved http://www.europeana.eu/rights/rr-f/ 1.564 2019 1.011 2019 PUBLIC ADMINISTRATION 29 / 48 = 0.604 2019 Q3 T2 Marketing 2019 Q1 Sociology and Political Science 2019 Q1 Public Administration 2019 Q1 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion (orcid)0000-0002-8197-7088 Yetano, A. Universidad de Zaragoza (orcid)0000-0002-9416-2224 Pina, V. Universidad de Zaragoza 4002 230 Universidad de Zaragoza Dpto. Contabilidad y Finanzas Área Economía Finan. y Contab. 51, 3 (2019), 431-462 Adm. soc. ADMINISTRATION & SOCIETY 0095-3997 155040 http://zaguan.unizar.es/record/78132/files/texto_completo.pdf Versión publicada 42219 http://zaguan.unizar.es/record/78132/files/texto_completo.jpg?subformat=icon icon Versión publicada oai:zaguan.unizar.es:78132 articulos driver 2021-03-10-17:01:05 ARTICLE