寻求合法性:欧洲审计法院在欺诈方面的工作

IF 3.1 Q2 BUSINESS, FINANCE
Andreea Hancu-Budui, Ana Zorio-Grima, Jose Blanco-Vega
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引用次数: 0

摘要

本研究旨在为有关公共资金欺诈的讨论以及公共审计师在这一重要课题上所做的工作做出贡献,为关注问责制、良好治理和透明度的政府官员提供有用的分析。本文对欧洲审计法院(ECA)在打击和预防欺诈方面的作用进行了回顾性分析。通过使用创新的研究工具(如 Valence Aware Dictionary 和 sEntiment Reasoner 词典)以及其他定量和定性研究方法,我们发现有证据表明,与其他审计相比,欧洲审计院的舞弊审计结论更具负面色彩,其关于舞弊的审计建议被接受的程度也低于其他审计。尽管近年来非洲经委会在欺诈问题上发挥了更积极的作用,并引发了公众对这一问题的讨论,但其工作仍受到其非管辖法规的阻碍。本文的研究成果为有关公共部门舞弊的文献做出了贡献,利用研究不足且独一无二的最高审计机关的数据,为公共部门舞弊审计提供了经验证据。本文为今后的研究开辟了新的途径,并为从业人员提供了在这一问题上所扮演角色的见解,从而帮助他们解决一些更容易受到舞弊影响的领域的问题,具有实际意义。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

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

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

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.

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来源期刊
CiteScore
4.90
自引率
18.20%
发文量
27
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