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Becoming a ‘Living Institution

The Evolution of the European Court of Auditors

Bibliographic Data

ID7876402
AuthorsBrigid Laffan (0000-0002-7630-6677, University College Dublin, corresponding author)
Year1999
Volume37
Issue2
Pages251-268
Publication date1999-06-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJCMS Journal of Common Market Studies (JOURNAL)
Journal identifiersISSN: 0021-9886 • E-ISSN: 1468-5965
PublisherWiley (PUBLISHER • GB)
DOI10.1111/1468-5965.00162
OpenAlexW1988419442
LanguageEN
Citations received11

This article analyses the evolution of the European Court of Auditors, the Union’s newest institution, from the perspective of historical institutionalism. The main claim in the article is that the Court of Auditors had to strive to become a living institution, to find its place in the Union’s order, in an incremental fashion. The manner in which it developed norms and procedures for auditing are probed, in addition to its search for co‐operative relations with other EU institutions. The Court of Auditors became more embedded in the Union system as financial management assumed greater salience on the Union agenda, which in turn led to enhanced status and competences for the Court of Auditors

Audit · Business · European union · Institution · International trade · Perspective (graphical · Political science · Salience (neuroscience · Accounting · European and International Law Studies · European Monetary and Fiscal Policies · Fiscal Policies and Political Economy · Law · Psychology

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Unique citing works11
Citations per year0,48
Citation span2003 - 2025 (23)
Citation velocityrecent
Highly citedNo
Citation typesNeutral: 11

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