An empirical study on the performance of Supreme Audit Institutions in European Union privatizations
AbstractThe large number of privatizations carried out, in recent years, in the European Union and the lack of generally accepted auditing standards and methodology to guide the activity of Supreme Audit Institutions (SAIs) in these processes, show the need to analyse the activity of the SAIs in the EU countries, in order to verify its coherence with the characteristics of privatization processes and whether the interests of citizens are being protected. This paper shows the results of an empirical study on the audit of privatization processes carried out by the Supreme Audit Institutions of the European Union countries. The analysis of their activities has shown certain deficiencies that reflect the difficulties in adapting their responsibilities in the new configuration of the public sector in the twenty-first century.
Download InfoIf 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.
Bibliographic InfoArticle provided by Taylor & Francis Journals in its journal European Accounting Review.
Volume (Year): 8 (1999)
Issue (Month): 4 ()
Contact details of provider:
Web page: http://www.tandfonline.com/REAR20
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.:
- Richard A. Posner, 1974. "Social Costs of Monopoly and Regulation," NBER Working Papers 0055, National Bureau of Economic Research, Inc.
- Becker, Gary S, 1983. "A Theory of Competition among Pressure Groups for Political Influence," The Quarterly Journal of Economics, MIT Press, vol. 98(3), pages 371-400, August.
- Richard A. Posner, 1974.
"Theories of Economic Regulation,"
Bell Journal of Economics,
The RAND Corporation, vol. 5(2), pages 335-358, Autumn.
- Gary S. Becker, 1984.
"Public Policies, Pressure Groups, and Dead Weight Costs,"
University of Chicago - George G. Stigler Center for Study of Economy and State
35, Chicago - Center for Study of Economy and State.
- Becker, Gary S., 1985. "Public policies, pressure groups, and dead weight costs," Journal of Public Economics, Elsevier, vol. 28(3), pages 329-347, December.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Michael McNulty).
If references are entirely missing, you can add them using this form.