Auditing from scratch?

Paul Stephenson (Maastricht University)
Paul Stephenson (Maastricht University)

Since its establishment in 1977, the European Court of Auditors has received its fair share of attention in the scholarly literature on EU institutions. Yet, we know surprisingly little about the control of expenditures of the European Communities prior to 1977. Paul Stephenson takes us on a historical journey, analysing how the Audit Board – beginning as a part-time agent of the Council – institutionalized the audit of the European communities from scratch. Read his article “Starting from scratch? Analysing early institutionalization processes: the case of audit governance” published in the Journal of European Public Policy to learn how the Audit Board struggled “to assert itself as a new player in the burgeoning institutional architecture of the Communities” and how we can best study such early institutionalization processes.