Results 251 to 260 of about 2,215,902 (288)

Supreme auditing institutions: A politico-economic analysis

European Journal of Law and Economics, 1994
While the beneficial aspects of a public accounting office's activity are not disputed here, it is argued in this article that four major distortions are produced: the concern with administrative rationality overlooks costs elsewhere (Section 2); budgetary aspects are overvalued compared to other issues (Section 3); incentives-oriented behavior is ...
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THE CONSTITUTIONAL PROTECTION OF THE SUPREME AUDIT INSTITUTION (ISA) [PDF]

open access: possibleProceedings of Administration and Public Management International Conference JEL codes: K49, 2013
The institutional bases of the external public audit from Romania were established in 1992, when was enacted the Law no. 94/1992, on the organization and functioning of the Court of Accounts (LOFCC). From that moment on, there were made several amendments (or attempts) to the law. Some of them were made through organic law, being also valid at present,
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The role of supreme audit institutions in energy accountability in EU countries

Energy Policy, 2021
Łukasz Sułkowski, Zbysław Dobrowolski
exaly  

The supreme audit institution in the Republic of North Macedonia – two decades of building public trust

Journal of Public Budgeting, Accounting and Financial Management, 2023
Ivan Dionisijev, Atanasko Atanasovski
exaly  

Supreme Audit Institutions around the world

2020
Carolyn J. Cordery, David C. Hay
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Auditing ethics and corruption: οld challenges and new trends for Supreme audit institutions in turbulent times

Journal of Public Budgeting, Accounting and Financial Management, 2023
Georgia Kontogeorga
exaly  

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