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

  • 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)

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.

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

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

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Handle: RePEc:ris:invreg:0019
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  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. 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.
  3. 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.
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