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The quest for legitimacy: The European Court of Auditors' work on fraud

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The quest for legitimacy: The European Court of Auditors' work on fraud

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dc.contributor.author Hancu-Budui, Andreea
dc.contributor.author Zorio-Grima, Ana
dc.contributor.author Blanco-Vega, José
dc.date.accessioned 2023-11-15T16:37:18Z
dc.date.available 2023-11-15T16:37:18Z
dc.date.issued 2023
dc.identifier.uri https://hdl.handle.net/10550/91196
dc.description.abstract This research aims to contribute to the debate on fraud on public funds and the work that public auditors perform on this important topic, providing a useful analysis for government officials concerned about accountability, good governance, and transparency. This article presents a retrospective analysis of the European Court of Auditors' (ECA) role in combating and preventing fraud. Using innovative research tools such as the Valence Aware Dictionary and sEntiment Reasoner lexicon and other quantitative and qualitative research methods, evidence is found that ECA fraud audits reach a more negative tone in their conclusions than in the rest of the audits and that their audit recommendations on fraud are accepted to a lesser degree than the rest. Although in recent years the ECA has taken a more active role regarding fraud and stirring the public debate on this topic, its work is still hampered by its non-jurisdictional statute. The results obtained contribute to the literature on fraud in the public sector by bringing empirical evidence on public sector fraud audit with data of an under-researched and unique Supreme Audit Institution. This article opens up new avenues for future research and has practical implications for practitioners by offering them insights on their role on the issue, thus helping them to address some areas more prone to be affected by fraud.
dc.language.iso eng
dc.relation.ispartof Financial Accountability and Management, 2023, vol. 00, p. 1-19
dc.source Hancu-Budui, Andreea Zorio-Grima, Ana Blanco-Vega, José 2023 The quest for legitimacy: The European Court of Auditors' work on fraud Financial Accountability and Management 00 1 19. https://doi.org/10.1111/faam.12375
dc.subject auditoria
dc.title The quest for legitimacy: The European Court of Auditors' work on fraud
dc.type journal article
dc.date.updated 2023-11-15T16:37:19Z
dc.identifier.doi 10.1111/faam.12375
dc.identifier.idgrec 162003
dc.rights.accessRights open access

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