Advanced Search
MyIDEAS: Login

European regional policy: Analysis of the management reports of structural funds 2000-2006

Contents:

Author Info

  • Moreno Enguix , María del Rocío

    () (Departamento de Economía Financiera y Contabilidad. Facultad de Economía y Empresa. Universidad de Murcia)

  • Antón Renart , Marcos

    () (Departamento de Economía Financiera y Contabilidad. Universidad de Murcia)

  • Vidal Hernández-Mora, José Antonio

    () (Departamento de Economía Financiera y Contabilidad. Universidad de Murcia)

Registered author(s):

    Abstract

    The present work endeavours to carry out a study of the weaknesses/errors detected by the European Court of Auditors (ECA) in the reports presentedby 15 European countries on the economic and financial management of StructuralFunds in the period ranging from 2000 to 2006. The aim of our study is focusedon the description and analysis of the number and nature of the errors/weaknesses made by the member states, carrying out an empirical analysis on the possiblecauses at the root of this situation, conducting a study with univariate and multivariatestatistical techniques, using a probit choice model type and least squaresestimation. Amongst other conclusions, the current study establishes that the newCouncil Regulation has had an uneven effect on the different countries, and that thevolume of such errors/weaknesses detected in the reports of the EU member statesis linked to the amount of resources allocated to each member state per StructuralFund.

    Download Info

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
    File URL: http://www.aecr.org/images/ImatgesArticles/2012/5/02_MORENO.pdf
    File Function: Full text
    Download Restriction: no

    Bibliographic Info

    Article provided by Asociación Española de Ciencia Regional in its journal Investigaciones Regionales.

    Volume (Year): (2012)
    Issue (Month): 22 ()
    Pages: 35-56

    as in new window
    Handle: RePEc:ris:invreg:0019

    Contact details of provider:
    Postal: C/ Viladomat, 321 entresuelo - 08029 Barcelona, Teléfono y Fax: + 34 933101112, E-mail: info@aecr.org, Web: www.aecr.org, Web Investigaciones Regionales: www.investigacionesregionales.org
    Phone: +34 93 310 11 12
    Fax: +34 93 310 11 12
    Email:
    Web page: http://www.aecr.org/
    More information through EDIRC

    Related research

    Keywords: European Court of Auditors; Report Analysis; Structural Funds;

    Find related papers by JEL classification:

    References

    References listed on IDEAS
    Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
    as in new window
    1. Ian P. Dewing & Peter O. Russell, 2004. "Accounting, Auditing and Corporate Governance of European Listed Countries: EU Policy Developments Before and After Enron," Journal of Common Market Studies, Wiley Blackwell, vol. 42(2), pages 289-319, 06.
    2. Kaplan, Steven E. & Mauldin, Elaine G., 2008. "Auditor rotation and the appearance of independence: Evidence from non-professional investors," Journal of Accounting and Public Policy, Elsevier, vol. 27(2), pages 177-192.
    3. James Hughes & Gwendolyn Sasse & Claire Gordon, 2004. "Conditionality and Compliance in the EU's Eastward Enlargement: Regional Policy and the Reform of Sub-national Government," Journal of Common Market Studies, Wiley Blackwell, vol. 42(3), pages 523-551, 09.
    Full references (including those not matched with items on IDEAS)

    Citations

    Lists

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    Statistics

    Access and download statistics

    Corrections

    When requesting a correction, please mention this item's handle: RePEc:ris:invreg:0019

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Julieta Llungo Ortíz).

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.