Purpose This paper aims to explore how the phenomena of corruption and fraud in the
public sector have been portrayed in the literature using the Audit Society Framework …

The paper provides a comprehensive assessment of the accountability capacity of the two
main EU watchdog institutions. The overarching research question is: how powerful are …

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

Resumen La Comisión Europea es responsable de la ejecución del presupuesto de la UE,
y simultáneamente garante del control interno de su cumplimiento. La dualidad de …

Abstract The European Union institutions have always taken an interest in their own internal
governance. In the 1990s, this interest began to be characterised by a greater reflexivity …

Financial accountability duties are carried out by bodies operating at various administrative
levels to make up a 'single audit'pyramid. The European Court of Auditors (ECA) is the …

This chapter analyses the institutional and normative settings that have evolved for financial
accountability in the European Union and situates them in the broader framework of …

European Union (EU) scholars have tended to focus their policy analysis on the agenda-
setting role of the European Commission (EC), as well as the decision-making procedures …

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 …