Are Performance Audits Useful? A Comparison of EU Practices

Torres, L. (Universidad de Zaragoza) ; Yetano, A. (Universidad de Zaragoza) ; Pina, V. (Universidad de Zaragoza)

Resumen: 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.

Idioma: Inglés

DOI: 10.1177/0095399716658500

Año: 2019

Publicado en: ADMINISTRATION & SOCIETY 51, 3 (2019), 431-462
ISSN: 0095-3997

Factor impacto JCR: 1.564 (2019)

Categ. JCR: PUBLIC ADMINISTRATION rank: 29 / 48 = 0.604 (2019) - Q3 - T2

Factor impacto SCIMAGO: 1.011 - Marketing (Q1) - Sociology and Political Science (Q1) - Public Administration (Q1)

Tipo y forma: Article (Published version)

Área (Departamento): Área Economía Finan. y Contab. (Dpto. Contabilidad y Finanzas)