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The EU’s new regulatory framework: The auditor’s perspective

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  • Dennett, Simon

Abstract

The landscape of the European Union’s (EU) financial management has changed dramatically since the start of the financial crisis. Therefore, the European Court of Auditors (ECA) has had to adapt its approach and strategy to ensure that it could fully address the new European finance architecture in line with its mandate. This paper examines some of the most important changes implemented by the EU through the lens of the ECA’s special reports and finds that overall the European Commission has acted quickly in difficult circumstances, but the scale of the task means there is still much work to be done before this challenging episode can be consigned to history.

Suggested Citation

  • Dennett, Simon, 2017. "The EU’s new regulatory framework: The auditor’s perspective," Journal of Securities Operations & Custody, Henry Stewart Publications, vol. 9(3), pages 259-268, July.
    • Handle: RePEc:aza:jsoc00:y:2017:v:9:i:3:p:259-268
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    More about this item

    Keywords

    audit; financial crisis; EU; banking supervision; credit rating agencies; regulation;
    All these keywords.

    JEL classification:

    • G2 - Financial Economics - - Financial Institutions and Services
    • E5 - Macroeconomics and Monetary Economics - - Monetary Policy, Central Banking, and the Supply of Money and Credit
    • K22 - Law and Economics - - Regulation and Business Law - - - Business and Securities Law

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