The EU’s new regulatory framework: The auditor’s perspective

Simon Dennett

Journal of Securities Operations & Custody, 2017, vol. 9, issue 3, 259-268

Abstract: The landscape of the European Union’s (EU) financial management has changed dramatically since the start of the financial crisis. Therefore, the European Court of Auditors (ECA) has had to adapt its approach and strategy to ensure that it could fully address the new European finance architecture in line with its mandate. This paper examines some of the most important changes implemented by the EU through the lens of the ECA’s special reports and finds that overall the European Commission has acted quickly in difficult circumstances, but the scale of the task means there is still much work to be done before this challenging episode can be consigned to history.

Keywords: audit; financial crisis; EU; banking supervision; credit rating agencies; regulation (search for similar items in EconPapers)
JEL-codes: E5 G2 K22 (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:aza:jsoc00:y:2017:v:9:i:3:p:259-268

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