Financial accountability in the European Union : institutions, policy and practice /: institutions, policy and practice. (2020)

• Record Type: Book
• Further Information: Note: Edited by Paul Stephenson, María-Luisa Sánchez-Barrueco, Hartmut Aden.
• Editors: Stephenson, Paul (Paul J.); Sánchez Barrueco, María Luisa; Aden, Hartmut
• Contents: Introduction: Situating and contextualising financial accountability in the European Union Paul Stephenson, María-Luisa Sánchez-Barrueco and Hartmut Aden PART I: Institutional Perspectives: Mandates and Powers 1. Financial Accountability in the Broader Framework of Accountability Studies Hartmut Aden 2. The Strategic Involvement of the European Parliament in Establishing the European Social Fund Mechthild Roos 3. Analysing the Origins of the ‘Statement of Assurance’: The European Court of Auditors after the Maastricht Treaty Gilberto Moggia 4. On the Interplay between Good Administration and Sound Financial Management: The View from Strasbourg Nikos Vogiatzis 5. Comparing the Audit Capacity of Supreme Audit Institutions (SAIs) in the Context of European Multilevel Governance (MLG) Anchrit Wille, Sietse Papenborg, Imogen T. Liu, Anika Heinmaa and Philippine Dauteuil PART II: Policy Perspectives: Cohesion Policy and the Structural Funds 6. The Multiple Accountabilities of EU Cohesion Policy: Wicked problem or north star? Laura Polverari 7. The Accountability of financial Instruments in EU Cohesion Policy: Lessons learnt from the European Court of Auditors Claudia Gloazzo 8. The Evolution of the Internal Control System for the Structural Funds: Between the European Commission and national authorities Antonio-Martín Porras-Gómez 9. Financial Accountability and the Quality of Performance in EU Cohesion Policy: The case of Italy Ekaterina Domorenok 10. The Implementation and Accountability of EU Cohesion Policy in The Netherlands Maaike Damen-Koedijk PART III: Perspectives from Practice: Financial Accountability Challenges 11. Communicating Financial Accountability in an Age of Disinformation: The results of a cross-national survey of supreme audit institutions (SAIs) María-Luisa Sánchez-Barrueco 12. Delivering Value for Money? The problematic accountability of the European Stability Mechanism (ESM) David Howarth and Aneta Spendzharova 13. Ensuring the Accountability of the European Fund for Strategic Investments (EFSI) Giacomo Benedetto 14. Making Taxpayers’ Contributions to the EU Budget Visible: Towards greater transparency and legitimacy Gabriele Cipriani 15. Suspending EU Funds to Member States that Breach the Rule of Law: A new accountability mechanism? Justyna Łacny 16. Protecting EU Financial Interests through Criminal Law: The shortcomings of the PIF directive and repercussions for the functioning of the EPPO Demelsa Benito Sánchez 17. Securing Impact from Audit: Budgetary scrutiny by the European Parliament and its use of findings by the European Court of Auditors Paul Stephenson
• Edition: 1st
• Publisher Details: London : Routledge
• Publication Date: 2020
• Extent: 1 online resource, illustrations (black and white)
• Subjects: 657.835; Finance, Public -- European Union countries -- Accounting; Government spending policy -- European Union countries; European Union countries -- Appropriations and expenditures
• Languages: English
• ISBNs: 9781000223576; 9781000223552; 9781000223569; 9780429316685
• Related ISBNs: 9780367321093
• Notes: Note: Description based on CIP data; resource not viewed.
• Access Rights: Legal Deposit; Only available on premises controlled by the deposit library and to one user at any one time; The Legal Deposit Libraries (Non-Print Works) Regulations (UK).
• Access Usage: Restricted: Printing from this resource is governed by The Legal Deposit Libraries (Non-Print Works) Regulations (UK) and UK copyright law currently in force.