This article surveys the evolution of multi-level audit governance in the European Union. It
traces sixty-five years of financial control, from the work of a single auditor at the European …

The purpose of the article is to consider the impact of institutionalization processes and
regulations on the development of accounting and auditing services. The research is based …

Independent oversight institutions are critical components of the accountability landscape in
modern democracies. This paper presents a framework for assessing the accountability …

This article is about democratic accountability and a Europe struggling to find viable
answers to the questions of who and what shall constitute “Europe” and how to develop …

The EU increasingly relies on forms of policy monitoring. While functioning policy monitoring
remains the 'critical underlying assumption'of many approaches such as (performance) …

Este artigo aborda o tema da accountability democrática e de uma Europa lutando para
encontrar respostas viáveis para as questões de quem e o que deve constituir a" Europa" e …

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 …

This thesis examines organisational transparency in South African banking after the
financial crisis of 2007-2009. The crisis upset the global economy and resulted in general …

Permítasenos una curiosa manera de iniciar nuestra reflexión consistente en recuperar tres
fechas, tres autores y tres breves escritos o sentencias. Las fechas son 1774, 1791, y 1957; …