Chapter 12: The European Court of Auditors

This chapter provides an overview of the functions and evolution of the European Court of Auditors (ECA) and discusses the main themes that have emerged in academic research over recent decades, acknowledging that ‘the Court’ was for a long time largely overlooked as an object of research. It examin...

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Номзүйн дэлгэрэнгүй
Үндсэн зохиолчид: Stephenson, Paul, Sánchez-Barrueco, Maria-Luisa
Формат: Online
Хэл сонгох:англи
Хэвлэсэн: Edward Elgar Publishing 2024
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Онлайн хандалт:https://directory.doabooks.org/handle/20.500.12854/138454
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author Stephenson, Paul
Sánchez-Barrueco, Maria-Luisa
author_browse Stephenson, Paul
Sánchez-Barrueco, Maria-Luisa
author_facet Stephenson, Paul
Sánchez-Barrueco, Maria-Luisa
author_sort Stephenson, Paul
collection Directory of Open Access Books
description This chapter provides an overview of the functions and evolution of the European Court of Auditors (ECA) and discusses the main themes that have emerged in academic research over recent decades, acknowledging that ‘the Court’ was for a long time largely overlooked as an object of research. It examines how the Court has carved out its own unique approach to financial control, and how its shaping of audit practice over time has largely contributed to our understanding of financial accountability in the EU. The chapter does not seek to offer a detailed retracing of its historical development, nor offer an exhaustive overview of the scholarship to date; rather it focuses principally on the work of contemporary scholars researching it today. The chapter considers the Court from the perspectives of EU public policy and EU law, with a particular focus on the Court’s impact and its engagement with other EU institutions.
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spelling doab-20.500.12854ir-1384542024-05-30T12:34:14Z Chapter 12: The European Court of Auditors Stephenson, Paul Sánchez-Barrueco, Maria-Luisa European Court of Auditors; Accountability; Financial management; EU budget; Policy performance; Learning JPSN This chapter provides an overview of the functions and evolution of the European Court of Auditors (ECA) and discusses the main themes that have emerged in academic research over recent decades, acknowledging that ‘the Court’ was for a long time largely overlooked as an object of research. It examines how the Court has carved out its own unique approach to financial control, and how its shaping of audit practice over time has largely contributed to our understanding of financial accountability in the EU. The chapter does not seek to offer a detailed retracing of its historical development, nor offer an exhaustive overview of the scholarship to date; rather it focuses principally on the work of contemporary scholars researching it today. The chapter considers the Court from the perspectives of EU public policy and EU law, with a particular focus on the Court’s impact and its engagement with other EU institutions. Published 2024-05-30T12:34:07Z 2024-05-30T12:34:07Z 2024-05-21 chapter 9781802209013 https://directory.doabooks.org/handle/20.500.12854/138454 eng image/jpeg Attribution-NonCommercial-NoDerivatives 4.0 International https://www.e-elgar.com/shop/gbp/handbook-on-european-union-public-administration-9781802209006.html https://www.elgaronline.com/edcollchap-oa/book/9781802209013/book-part-9781802209013-20.xml Edward Elgar Publishing Edward Elgar Publishing 10.4337/9781802209013.00020 10.4337/9781802209013.00020 01ceac28-75b4-492a-8eec-f9b98bc6b28c https://creativecommons.org/licenses/by-nc-nd/4.0/ 9781802209013 Edward Elgar Publishing Cheltenham, UK open access
spellingShingle European Court of Auditors; Accountability; Financial management; EU budget; Policy performance; Learning
JPSN
Stephenson, Paul
Sánchez-Barrueco, Maria-Luisa
Chapter 12: The European Court of Auditors
title Chapter 12: The European Court of Auditors
title_full Chapter 12: The European Court of Auditors
title_fullStr Chapter 12: The European Court of Auditors
title_full_unstemmed Chapter 12: The European Court of Auditors
title_short Chapter 12: The European Court of Auditors
title_sort chapter 12 the european court of auditors
topic European Court of Auditors; Accountability; Financial management; EU budget; Policy performance; Learning
JPSN
topic_facet European Court of Auditors; Accountability; Financial management; EU budget; Policy performance; Learning
JPSN
url https://directory.doabooks.org/handle/20.500.12854/138454
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