IDEAS home Printed from https://ideas.repec.org/a/cbu/jrnlec/y2023v5p105-119.html
   My bibliography  Save this article

European Supreme Audit Institutions: The Constitutional And Legal Coordinates Of Diagonal Public Accountability

Author

Listed:
  • SANDA MIHAI-RAZVAN

    (UNIVERSITY OF CRAIOVA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, CRAIOVA, ROMANIA)

  • MILITARU ELIAN-GABRIEL

    (UNIVERSITY OF CRAIOVA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION, CRAIOVA, ROMANIA)

Abstract

Supreme audit institutions (SAIs) have recently undergone major paradigm shifts regarding their role and purpose in the public framework, starting from simple guardians of public finances to becoming a provider of consultancy and foresight for the optimization of public mechanisms and policies. However, the current trend stems from their own preoccupation for social accountability and relevance, while their legal framework lags behind, often antiquated in design and approach. Furthermore, the diversity in SAIs’ mandates, organizational models and relation to legislature, coupled with somewhat overlapping SAI theoretical models, led us to perform an in-depth research on the constitutional and legal framework of EU member states’ SAIs, in order to better bring to light their constitutional or parliamentary origins, the relation to governments and parliaments and their governance typology. The research contributes by adding clarity to a less-researched field – that of supreme audit institutions and their legal foundation. To our best knowledge, this is the first EU-wide comparative study of the constitutional al legal framework that underpins the member states’ SAIs and its results help better classify some of the European SAIs, even changing some of their governing models from their own description.

Suggested Citation

  • Sanda Mihai-Razvan & Militaru Elian-Gabriel, 2023. "European Supreme Audit Institutions: The Constitutional And Legal Coordinates Of Diagonal Public Accountability," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 105-119, October.
    • Handle: RePEc:cbu:jrnlec:y:2023:v:5:p:105-119
    as

    Download full text from publisher

    File URL: https://www.utgjiu.ro/revista/ec/pdf/2023-05/13_sanda.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Blume, Lorenz & Voigt, Stefan, 2011. "Does organizational design of supreme audit institutions matter? A cross-country assessment," European Journal of Political Economy, Elsevier, vol. 27(2), pages 215-229, June.
    2. Elisa Bonollo, 2019. "Measuring supreme audit institutions’ outcomes: current literature and future insights," Public Money & Management, Taylor & Francis Journals, vol. 39(7), pages 468-477, October.
    3. Cristina-Petrina Drăgușin (Trincu-Drăgușin) & Ileana Cosmina Pitulice & Aurelia Ștefănescu, 2021. "Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case," Sustainability, MDPI, vol. 13(7), pages 1-18, March.
    4. Rick Stapenhurst & Jack Titsworth, 2002. "Features and Functions of Supreme Audit Institutions," World Bank Publications - Reports 9766, The World Bank Group.
    5. Mihai-Răzvan Sanda & Cristina-Petrina Trincu-Drăgușin & Costin-Daniel Avram, 2022. "The Alignment of INTOSAI and Romanian Public External Audit Standards, Guidelines and Institutional Focus to the Data Driven Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 418-428, Decembrie.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lino, André Feliciano & Azevedo, Ricardo Rocha de & Aquino, André Carlos Busanelli de & Steccolini, Ileana, 2022. "Fighting or supporting corruption? The role of public sector audit organizations in Brazil," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 83(C).
    2. Adriana Alina Spatariu, 2021. "Assessment of Adequate Use of Public Funds and Ensuring Institutional Performance," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 512-519, December.
    3. Zbyslaw Dobrowolski, 2021. "Are the Supreme Audit Institutions Agile? A Cognitive Orientation and Agility Measures," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 52-62.
    4. Ionel Bostan & Mihaela Brindusa Tudose & Raluca Irina Clipa & Ionela Corina Chersan & Flavian Clipa, 2021. "Supreme Audit Institutions and Sustainability of Public Finance. Links and Evidence along the Economic Cycles," Sustainability, MDPI, vol. 13(17), pages 1-24, August.
    5. Mihai-Răzvan Sanda & Cristina-Petrina Trincu-Dragusin, 2021. "Supreme Audit Institutions and the Strive Towards an Open Data Culture," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1120-1130, December.
    6. Jan Buček, 2022. "Comparison of Selected Elements and Processes within the Activity of European SAIs," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2022(1), pages 45-66.
    7. Teodora Nicoleta LAZAR (PLESA) & Constanta POPESCU, 2021. "The Role And Effectiveness Of The Supreme Audit Institutions In The Context Of The Global Crisis Generated By Covid 19," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 11-20, November.
    8. Sułkowski, Łukasz & Dobrowolski, Zbysław, 2021. "The role of supreme audit institutions in energy accountability in EU countries," Energy Policy, Elsevier, vol. 156(C).
    9. Choudhury, Sanchari, 2019. "WTO membership and corruption," European Journal of Political Economy, Elsevier, vol. 60(C).
    10. Marius Cîmpan & Cătălin-Paul Păcuraru-Ionescu & Sorin Nicolae Borlea, 2023. "The value of public audit - theories and empirical evidence," Journal of Financial Studies, Institute of Financial Studies, vol. 14(8), pages 24-36, May.
    11. Reichborn-Kjennerud, Kristin & González-Díaz, Belén & Bracci, Enrico & Carrington, Thomas & Hathaway, James & Jeppesen, Kim Klarskov & Steccolini, Ileana, 2019. "Sais work against corruption in Scandinavian, South-European and African countries: An institutional analysis," The British Accounting Review, Elsevier, vol. 51(5).
    12. Kenneth W. Abbott & Philipp Genschel & Duncan Snidal & Bernhard Zangl, 2020. "Competence versus control: The governor's dilemma," Regulation & Governance, John Wiley & Sons, vol. 14(4), pages 619-636, October.
    13. Cristina-Petrina Trincu-Drăgușin & Silviu-Valentin Cârstina, 2020. "Study on the Financing of the External Public Audit in Romania," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 1049-1058, August.
    14. Voigt, Stefan, 2012. "On the optimal number of courts," International Review of Law and Economics, Elsevier, vol. 32(1), pages 49-62.
    15. repec:fst:rfsisf:v:8:y:2023:i:14:p:24-36 is not listed on IDEAS
    16. Cristina-Petrina Drăgușin (Trincu-Drăgușin) & Ileana Cosmina Pitulice & Aurelia Ștefănescu, 2021. "Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case," Sustainability, MDPI, vol. 13(7), pages 1-18, March.
    17. Rajat Deb, 2018. "Financial Audit or Forensic Audit? Government Sector Panorama," Indian Journal of Corporate Governance, , vol. 11(2), pages 135-158, December.
    18. Zbyslaw Dobrowolski, 2021. "Principles of Entrepreneurship Auditing: A Framework for Understanding Audit Efficacy," European Research Studies Journal, European Research Studies Journal, vol. 0(2B), pages 145-157.
    19. Nagy, Sándor, 2012. "The role of Supreme Audit Institutions in fight against the consequences of financial and economic crisis: A theoretical approach," MPRA Paper 40356, University Library of Munich, Germany.
    20. Mark Bovens & Anchrit Wille, 2021. "Indexing watchdog accountability powers a framework for assessing the accountability capacity of independent oversight institutions," Regulation & Governance, John Wiley & Sons, vol. 15(3), pages 856-876, July.
    21. Gabriela Mangu (Giurea), 2021. "Study on the Need to Regulate the Audit Profession and the Determinants of the Improvement of the Internal Managerial Control and the Internal Audit in Relation to the External Audit," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(2), pages 1041-1045, December.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:cbu:jrnlec:y:2023:v:5:p:105-119. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ecobici Nicolae (email available below). General contact details of provider: https://edirc.repec.org/data/fetgjro.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.