On July 6, 2023, at the Faculty of Economics of the University of Valencia, the reading and defense of the doctoral thesis of Andreea Hancu Budui took place, entitled "Audit of the public sector in the European Union", directed by Prof. Dr. Ana Zorio Grima, carried out by compendium of articles published in high-impact scientific journals.
The thesis highlights the relevant role of the supervisory body of the European Union, the European Court of Auditors (ECA), in the control of matters of pressing interest to citizens such as the environment and the SDGs, providing significant results on the growing work performed by the auditors on these issues. The thesis contributes to the debate on the growing interest in non-financial and sustainability issues in the public sector. In addition, it reveals determinant factors of the TCE's activity such as transparency and the creation and co-creation of public value for citizens, through audit recommendations and inter-institutional collaboration with the audited public institutions, in favor of improving of public policies and the achievement of a more relevant impact in the use of public resources. The work provides relevant information for those responsible for public policies and opens new avenues of research through the issues dealt with or the research methods used, thus contributing from the academy to public debate and the improvement of public actions.
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