search query: @author Torres, L. / total: 4
reference: 3 / 4
| Author: | Torres, L. Pina, V. |
| Title: | An empirical study on the performance of Supreme Audit Institutions in European Union privatizations |
| Journal: | European Accounting Review
1999 : VOL. 8:4, p. 777-796 |
| Index terms: | AUDITING EUROPEAN UNION PRIVATIZATION |
| Language: | eng |
| Abstract: | The large number of privatizations carried out, in recent years, in the European Union and the lack of generally accepted auditing standards and methodology to guide the activity of Supreme Audit Institutions (SAIs) in these processes, show the need to analyze the activity of the SAIs in the EU countries, in order to verify its coherence with the characteristics of privatization processes and whether the interests of citizens are being protected. |
SCIMA