Public Audit Accountability

2020 ◽  
pp. 789-810
Author(s):  
Alex Brenninkmeijer ◽  
Laura Frederika Lalikova ◽  
Dylan Siry
Keyword(s):  
Good Governance ◽  
Administrative Law ◽  
International Standards ◽  
Administrative Power ◽  
Point Of Entry ◽  
Administrative Practice ◽  
European Court ◽  
Relationship Of ◽  
The Eu

This chapter provides a comparative account of the role played by supreme audit institutions (SAIs) from across the EU, and the European Court of Auditors (ECA) in controlling administrative power. It demonstrates how audit can encourage good administrative practice and good governance by promoting administrative accountability. Rather than carrying little real impact, public audit institutions reinforce a society’s legal, institutional, and financial frameworks, acting as a potential deterrent against administrative overstep. Audit and administrative law are linked both in their substantive rules, and in their role of upholding government legitimacy through accountability. This chapter thus uses the example of SAIs in the EU as a point of entry into broader reflections about the comparative relationship of SAIs to administrative law more generally in light of emergent international standards for such institutions.

The auditing profession and the key audit matter reporting requirement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Dessalegn Getie Mihret ◽  
Monika Kansal ◽  
Mohammad Badrul Muttakin ◽  
Tarek Rana
Keyword(s):  
Standard Setting ◽  
International Standards ◽  
Financial Reports ◽  
Content Type ◽  
Reporting Requirement ◽  
Regulatory Rule ◽  
Rule Setting ◽  
A Site ◽  
Relationship Of

Purpose This study aims to examine the setting of International Standards on Auditing (ISA) 701 on disclosing key audit matters (KAMs) to explore the role of standard setting in maintaining or reconstituting the relationship of the auditing profession with preparers and users of financial reports. Design/methodology/approach This study draws on concepts from the sociology of the professions literature and the regulatory space metaphor. Data comprises comment letters and other documents pertaining to the setting of ISA 701. Findings The study shows that the KAM reporting requirement is part of the ongoing re-calibration of the regulatory arrangements governing auditing, which started in the early 2000s. This study interprets standard setting as a site for negotiating the relationships between linked ecologies in the audit regulatory space, namely, the auditing profession, preparers of financial statements and users of audited reports. This study identifies three processes involved in setting ISA 701, namely, reconstitution of the rules governing auditors’ reports as a link between the three ecologies, preserving boundaries between the auditing profession and preparers and negotiation aimed at balancing competing interests of the interrelated ecologies. Originality/value The study offers insights into the role of regulatory rule setting as a central medium through which the adaptive relationship of the profession with its environment is negotiated.

scholarly journals The European Administration as a Facilitator of the European Integration Process: Organizational and Ethical Implications from the Proliferation of European Union Agencies

2021 ◽  
Vol 1 (15) ◽  
pp. 78-94
Author(s):  
Giorgio Oikonomou
Keyword(s):  
European Integration ◽  
Sharp Increase ◽  
Research Question ◽  
Eu Enlargement ◽  
Policy Area ◽  
Ethical Implications ◽  
European Court ◽  
Integration Project ◽  
The Eu

The purpose of this study is to explore the evolution of EU administration by focusing and critically examining the role of EU agencies in advancing the European integration project. The research question deals with identifying the factors that account for the formulation of EU agencies and the reasons behind their sharp increase in numbers since the 2000s. The tasks are to analyse critical EU agencies’ parameters such as their typology, the policy area they deal with, origin of their resources and funding, and their output. In addition, transparency and accountability issues accompanying the proliferation of EU agencies are also considered. Emphasis is placed on the evolution of the European administration as expressed by the establishment of various types of agencies since 1975 thereafter. Methodologically, the research utilizes quantitative data based on annual EU budgets as well as official reports and policy papers issued by main EU institutions (European Commission, European Parliament, European Court of Auditors) and agencies, analyzing them from a historical perspective. As a result, it is argued that the proliferation of EU agencies has advanced the process of European integration, namely the EU enlargement and expansion in new policy areas following successive reforms of the Treaties. However, concerns regarding accountability and transparency issues remain in place.

Court of Justice of the eu Rules Collective and Inaccessible Electrical Metres Discriminate against Roma: chez Razpredelenie Bulgaria ad v. Komisia za zashtita ot diskriminatsia (C-83/14)

2016 ◽  
Vol 18 (1) ◽  
pp. 112-125 ◽  
Author(s):  
Claude Cahn
Keyword(s):  
Human Rights ◽  
Racial Discrimination ◽  
Significant Contribution ◽  
Ethnic Origin ◽  
Court Of Justice ◽  
European Court ◽  
Indirect Discrimination ◽  
Current Article ◽  
The Eu

The judgment of 16 July 2015 is ecj’s first substantive ruling in a case concerning racial discrimination against Roma. This is noteworthy, given the centrality of Roma to the jurisprudence of the European Court of Human Rights in the area of discrimination (on the European Court of Human Rights, Roma and racial discrimination, see C. Cahn (2015), ‘Triple Helix: The Jurisprudence of the European Court of Human Rights, Roma and Racial Discrimination’, in: Claude Cahn, Human Rights, State Sovereignty and Medical Ethics, Leiden: Brill Nijhoff, pp. 106–148.). The ecj ruling in the chez case is important for a number of reasons, including for recognizing that the ban on discrimination by association applies also to cases of indirect discrimination. Its most significant contribution however is its reflections on the role of stigma in driving discrimination based on racial or ethnic origin. Also of note is its rejection of a number of approaches used in national law – in Bulgaria and elsewhere – as incompatible with European Union anti-discrimination law. The judgment is among the most important ecj rulings to date on discrimination. The current article discusses some of the noteworthy aspects of the case.

scholarly journals Conceptual metaphors in Ukrainian prime ministers’ discourse involving renewables

2015 ◽  
Vol 16 (1) ◽  
pp. 4-16
Author(s):  
Oleksandr Kapranov
Keyword(s):  
Data Analysis ◽  
Political Discourse ◽  
Renewable Energy Sources ◽  
The Novel ◽  
Conceptual Metaphors ◽  
Prime Ministers ◽  
Eu Directives ◽  
Relationship Of ◽  
The Eu

Abstract This qualitative study is aimed at elucidating conceptual metaphors associated with renewable energy sources (further referred to as ‘renewables’) in Ukrainian prime ministers’ (PMs) political discourse. The material derives from a corpus of Ukrainian PMs’ political texts on renewables in Ukraine within the timeframe 2005-2014. The corpus is examined for the presence of conceptual metaphors pertaining to the topic of renewables. Data analysis indicates that from 2005 to 2013 conceptual metaphors involving renewables are embedded in the issues of Ukraine’s adherence to the Kyoto Protocol, the EU directives on renewables, the monetary value of renewables and the role of renewables in Ukraine’s energy security, thus instantiating the conceptual metaphors Renewables as Ukraine’s European Choice, Renewables as a Path to the EU, Renewables as Money and Renewables as Independence respectively. However, the novel metaphor Renewables as Survival is identified in PM Yatsenjuk’s political discourse in 2014. This metaphor is embedded in the context of another conceptual metaphor, Gas as a Weapon, which is present in political discourse involving Russian natural gas export to third countries. Data analysis indicates that the conceptual metaphors Renewables as Survival and Renewables as Independence are in a polyphonic relationship of synergy and contrast with Gas as a Weapon.

scholarly journals The Political Role of the European Court of Justice: How the EU Institutional Thresholds Shield the Integrationist Power of the Court

2019 ◽  
pp. 195-212
Author(s):  
Roberto Reyes Izquierdo
Keyword(s):  
European Union ◽  
European Court Of Justice ◽  
Legislative Process ◽  
The European Union ◽  
Political Role ◽  
Fundamental Factor ◽  
Court Of Justice ◽  
European Court ◽  
The Eu

The aim of this paper is to analyse how the European Court of Justice (ECJ) has been a fundamental factor in the integration process of the European Union, in spite of the obstacles posed by the intergovernmental dynamics that have traditionally hindered the construction of a stronger, cohesive and more integrated Europe. Important principles such as direct effect or supremacy of EU law have been developed through ECJ rulings and case law, even when such principles were not literally foreseen in the foundational Treaties. Therefore, this paper argues that the role and power of the Court as an “indirect law-maker” have been essential for the construction of the European Union, and this has been possible due to the complexities and weaknesses of the legislative process involving the three main decision-makers: the Commission, the Council of the EU, and the European Parliament.

scholarly journals PENGARUH TATA KELOLA PERUSAHAAN TERHADAP PREDIKTABILITAS LABA BANK UMUM KONVENSIONAL DI INDONESIA SELAMA PANDEMI COVID 19 DENGAN GENDER SEBAGAI VARIABEL MODERATING

2021 ◽  
Vol 14 (2) ◽  
Author(s):  
Sri Rahayu ◽  
Ken Sabardiman ◽  
Afrizal Afrizal
Keyword(s):  
Corporate Governance ◽  
Sexual Orientation ◽  
Good Governance ◽  
Stock Exchange ◽  
Total Sample ◽  
Governance Mechanism ◽  
Purposive Sampling ◽  
Conventional Banks ◽  
Relationship Of

<pre><strong><em>ABSTRACT:</em></strong><em> This study expects to dissect and acquire observational proof of the concussion of corporate administration on benefit consistency at conventional banking company in Indonesia during the Covid 19 pandemic and the concussion of sexual orientation (gender) on the causality connection between corporate administration and benefit consistency. Corporate administration is advanced by the piece of the leading group of chiefs, the amount of the leading body of magistrates, institutional possession, administrative proprietorship and review panels, while sex is the rasio of ladies on the leading body of organizations. Conventional commercial banks that recorded in Indonesia Stock Exchange are 43 banks, comprise of this investigation populace. Total sample</em><em>to</em><em>s are 33 conventional banks with purposive sampling as a sampling method. Moderated Regression Analysis is utilized as information investigation procedure. The outcomes acquired in this study showed that the amount of the leading body of magistrates, institutional possession, administrative proprietorship demonstrated to altogether influence benefit consistency. Sexual orientation (gender) altogether supports the concussion of administrative possession on benefit consistency. </em><em>This research shows that it is </em><em>compulsory </em><em>to implement a good governance mechanism, the problems that will occur can be recognized early by the bank and the follow-up is done more quickly, </em><em>in order</em><em> that the bank can survive in a state of crisis.</em><em> </em><em>Affirmation of the </em><em>concussion</em><em> and role of </em><em>ladies</em><em> on the </em><em>council</em><em> can influence the causal relationship of corporate governance on earnings predictability.</em></pre><pre><em><br /></em></pre><pre><em> </em></pre><p><strong><em>Keywords</em></strong><em> : Corporate Governance, Gender, Profit Predictability</em></p><p><strong>ABSTRAK:</strong> Penelitian ini bertujuan untuk menganalisis dan mendapatkan bukti empiris pengaruh tata  kelola perusahaan terhadap prediktabilitas laba bank umum konvensional di Indonesia selama masa pandemi Covid 19 dan pengaruh <em>gender</em> terhadap hubungan kausalitas antara tata kelola perusahaan dan prediktabilitas laba. Tata kelola diproksikan dengan komposisi dewan komisaris, <em>size</em> dewan komisaris, kepemilikan institusional, kepemilikan manajerial dan komite audit, sedangkan <em>gender</em> merupakan rasio perempuan dalam dewan eksekutif perusahaan. Seluruh bank umum konvensional yang tertera di Bursa Effek Indonesia berjumlah 43 bank dan merupakan populasi dalam riset ini. Sampel diperoleh sebanyak 33 bank dengan metode pengambilan sampel menggunakan <em>purposive sampling. </em>Analisis Regresi Moderasi digunakan sebagai<em> </em>teknik analisis data. Hasil yang diperoleh dalam penelitian ini yaitu bahwa ukuran dewan komisaris, kepemilikan institusional, kepemilikan manajerial terbukti berpengaruh terhadap prediktabilitas laba. G<em>ender</em> secara signifikan memperkuat pengaruh kepemilikan manajerial terhadap prediktabilitas laba. Penelitian ini menunjukkan bahwa perlunya penerapan mekanisme tata kelola yang baik, permasalahan yang akan terjadi dapat dikenali lebih awal oleh bank dan dilakukan tindak lanjut  penyempurnaan yang lebih cepat, sehingga bank dapat bertahan dalam keadaan krisis. Penegasan dampak dan peran perempuan di dalam dewan dapat mempengaruhi hubungan kausalitas tata kelola perusahaan terhadap prediktabilitas laba.</p><p><strong>Kata kunci</strong> : Tata Kelola Perusahaan, Gender, Prediktabilitas Laba</p>

scholarly journals Beyond Neoclassical Economics: The Impact of Religion on the Economic Disparity Between Georgia and Estonia

2018 ◽  
Vol 8 (2) ◽  
pp. 24-43
Author(s):  
Anastasia Mgaloblishvili
Keyword(s):  
Economic Development ◽  
Good Governance ◽  
Free Market ◽  
Eastern Orthodoxy ◽  
Economic Divergence ◽  
The Difference ◽  
Relationship Of ◽  
Role Of Religion ◽  
The Impact

AbstractThe aim of this article is to examine the impact religion has had on the post-Soviet economic development of Georgia and Estonia. The role of religion in economic development has been neglected in the field of social sciences, in which political and economic theories dominate. Considering the difference in the religiosity of the two countries—Georgia is one of the most religious countries in Europe while Estonia is the most atheist—religion will be incorporated as a factor that could have directly or indirectly impacted the post-Soviet development of the two countries. By studying the relationship of the church and the state in the two countries and the population’s economic attitudes that may have been influenced by their religiosity, this paper will conclude that religion can be considered a contributing factor in the economic divergence between Estonia and Georgia. The article’s overall findings will suggest that the practice of Eastern Orthodoxy in Georgia impedes the development of good governance and a free market economy, whereas the opposite holds for Protestantism or atheism in Estonia.

scholarly journals Electoral disputes in the legal positions of the Supreme Court

2021 ◽  
pp. 74-84
Author(s):  
Oksana Hnativ
Keyword(s):  
Supreme Court ◽  
Good Governance ◽  
Case Law ◽  
Legal Regulation ◽  
International Standards ◽  
Procedural Law ◽  
European Court ◽  
Election Process ◽  
Equal Importance ◽  
The Supreme Court

The article is devoted to the study of the rulings of the Supreme Court in the field of suffrage protection. The author uses specific examples to illustrate the importance of jurisprudence for the effective protection of the said rights of all participants in the election process in Ukraine. The interpretation of legal regulations by the Supreme Court is designed to ensure the certainty of the legal regulation when applying it to resolve disputes in the court. At the same time, the analysis of jurisprudence demonstrates the low level of legal culture in society, as well as the need for educational measures to ensure the exercise of suffrage and their protection. Particular emphasis has been placed on the universality of the legal conclusions of the Supreme Court. In particular, certain criteria of good governance can be applied when considering administrative cases related to the exercise of powers of state bodies and local self-government bodies, their officials, regardless of the category of cases. The conclusion regarding the conditions for declaring the inaction of the subjects of power illegal is similar. At the same time, the Supreme Court does not always achieve legal certainty in its rulings. An example is the case on the legal nature of the President’s of Ukraine poll, which does not specify the criteria for distinguishing covert agitation from the poll (exit poll). The resolution of procedural issues related to the delimitation of jurisdiction, as well as the issues of consolidation and separation of claims has equal importance. The issue of election cases, including territorial ones, jurisdiction, needs to be resolved, given the reduced deadlines for applying for protection of suffrage. The unity of the practice of application of procedural regulations ensures the equality of participants in the administrative process before the procedural law and the court. The analysis of the case law of the Supreme Court shows its compliance with international standards, in particular, the case law of the European Court of Human Rights. Key words: suffrage, Supreme Court, right to defense, election case.

scholarly journals The Randstad Case: Melki Reloaded? The Fundamental Right to Effective Judicial Protection as Battleground for Judicial Supremacy in European Law

2021 ◽  
Vol 4 (1) ◽  
pp. 53-68
Author(s):  
Orlando Scarcello
Keyword(s):  
European Court Of Justice ◽  
Constitutional Court ◽  
European Law ◽  
Eu Law ◽  
Court Of Justice ◽  
European Court ◽  
Judicial Supremacy ◽  
Judicial Protection ◽  
The Eu

This paper will examine the recent preliminary reference to the European Court of Justice issued by the Italian Court of Cassation in the Randstad case, aimed at rearranging the internal constitutional separation between ordinary and administrative courts (article 111(8) of the Constitution). I will first provide some context on both the relations between Italian and EU courts (2.1) and on the confrontation between the Court of Cassation and the Constitutional Court in interpreting article 111 (2.2). I will then specifically examine the referring order to the Court of Justice of the EU (3), focusing on the role of general clauses of EU law as articles 4(3) and 19 TEU and 47 of the Charter in it. Finally, I will consider the instrumental use of EU law made by the Cassation to overcome an unpleasant constitutional arrangement. This aligns Randstad with previous cases such as Melki or A v. B and may foster constitutional conflict in the future. 

scholarly journals Standards of the European Court of Human Rights in the area of administrative law with special reference to the Republic of Macedonia

2018 ◽  
Vol 55 (4) ◽  
pp. 815-833
Author(s):  
Vesna Stefanovska ◽  
Blerton Sinani
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Case Law ◽  
Administrative Law ◽  
International Standards ◽  
European Convention ◽  
Republic Of Macedonia ◽  
European Court ◽  
Criminal Charges ◽  
The Republic

In many occasions, the European Court of Human Rights has reiterated that the ECHR is a ‘living instrument’. The rights enshrined in the Convention have to be interpreted in the light of present day conditions so as to be practical and effective. Therefore, the Court has on several occasions modified its views on certain subjects because of scientific developments. Although in the scope of Article 6(1) of European Convention on Human Rights are civil rights and obligations and criminal charges, the application to administrative disputes has arised from the Court’s case-law. This paper will try to analyze the framework of administrative disputes in the Republic of Macedonia, mainly the Law on Administrative Disputes and its consolidation with the international standards, specifically with the ECHR. Further, subject of elaboration will be the Macedonian dossier in Strasbourg and the judgments in which the ECtHR found violation of Article 6 of ECHR in relation to administrative disputes and procedures.

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