Harmonisation and Emergence Concerning the Performance Audit of the EU Member States’ Public Sector. Romania’s Case
نویسندگان
چکیده
The complexity of the public sector generated by mobilisation and use significant financial resources, national cultural factors, heterogeneity provision services, numerous interested parties, increasing demand for quality information asymmetry, require an actor to provide credible assurance regarding proper management resources. In this context, performance audits are link between entities stakeholders. research has two components: first component analyzes degree harmonization regulations specific audit in Romania with International Standards Supreme Audit Institutions (ISSAI); second analyses transparency SAIs EU Member States, through their official websites. regard, we have resorted in-depth longitudinal study, content analysis disclosure index. results highlighted that Romanian SAI adopted its normative framework foremost ISSAI provisions on systematically improved correlative regulatory revisions. audit-specific member state is high.
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ژورنال
عنوان ژورنال: Sustainability
سال: 2021
ISSN: ['2071-1050']
DOI: https://doi.org/10.3390/su13073673