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EU Statutory Audit Reform: Impact on costs, concentration and competition

09-04-2019

In this study we execute an in-depth analysis of the evolution of market concentration, competition and costs in the EU market for statutory auditing before and after the Audit Reform. Based on data from archival databases and a survey, we present evidence suggesting that rivalry between the largest audit suppliers increased, as did audit costs, non-Big 4 audit market share, and joint audit rates. Non-audit services (NAS) fees earned by the incumbent auditor decreased. This document was provided ...

In this study we execute an in-depth analysis of the evolution of market concentration, competition and costs in the EU market for statutory auditing before and after the Audit Reform. Based on data from archival databases and a survey, we present evidence suggesting that rivalry between the largest audit suppliers increased, as did audit costs, non-Big 4 audit market share, and joint audit rates. Non-audit services (NAS) fees earned by the incumbent auditor decreased. This document was provided by Policy Department A at the request of the Economic and Monetary Affairs (ECON) Committee.

Külső szerző

Marleen WILLEKENS, Simon DEKEYSER, Ines SIMAC

EMAS in the European Parliament: A quiet success story

19-12-2018

The European Union (EU) Eco-Management and Audit Scheme (EMAS) is a voluntary management instrument for companies and other organisations wanting to evaluate, report and continuously improve their environmental performance. In order to register with EMAS, organisations must meet the requirements of the EU EMAS Regulation – (EC) No 1221/2009 – and the ISO 14001:2015 standards. In 2007, as part of its commitment to making a long-term contribution to sustainable development, the European Parliament ...

The European Union (EU) Eco-Management and Audit Scheme (EMAS) is a voluntary management instrument for companies and other organisations wanting to evaluate, report and continuously improve their environmental performance. In order to register with EMAS, organisations must meet the requirements of the EU EMAS Regulation – (EC) No 1221/2009 – and the ISO 14001:2015 standards. In 2007, as part of its commitment to making a long-term contribution to sustainable development, the European Parliament became one of the few EU institutions and the first parliament in the EU to obtain EMAS certification. Through its environmental management system it is able to track progress with regard to reducing carbon dioxide emissions and waste, promoting the efficient use of energy, water and paper, incorporating environmental guidelines into procurement procedures, and raising awareness of environmentally friendly behaviour among its staff and Members. This document details the Parliament's progress to date in meeting its targets in all of the above-mentioned areas, and maps out its ambitions for the future.

Külső szerző

This document has been compiled and edited by Desislava Boyadjieva, with graphics by Nadejda Kresnichka-Nikolchova, Publications Management and Editorial Unit, EPRS, on behalf of the EMAS Unit, a Central Service attached to the Secretary-General of the European Parliament.

A Számvevőszék

01-01-2018

Az Európai Számvevőszék az Európai Unió pénzügyeinek ellenőrzéséért felelős. A Számvevőszék az Unió külső ellenőreként elősegíti az Unió pénzügyi gazdálkodásának javítását, és egyben az uniós polgárok pénzügyi érdekeinek független őre.

Az Európai Számvevőszék az Európai Unió pénzügyeinek ellenőrzéséért felelős. A Számvevőszék az Unió külső ellenőreként elősegíti az Unió pénzügyi gazdálkodásának javítását, és egyben az uniós polgárok pénzügyi érdekeinek független őre.

Discharge for the 2015 budget – Council and European Council

23-10-2017

During the October II plenary session, the European Parliament is due to bring to a close the discharge procedure for the Council's financial accounts for the year 2015, by voting on the second report of the Committee on Budgetary Control. For several years in a row now, the Parliament has refused to grant discharge to the Council and the European Council.

During the October II plenary session, the European Parliament is due to bring to a close the discharge procedure for the Council's financial accounts for the year 2015, by voting on the second report of the Committee on Budgetary Control. For several years in a row now, the Parliament has refused to grant discharge to the Council and the European Council.

Discharge for 2015 budget – EU institutions other than the European Commission

21-04-2017

Parliament’s Budgetary Control Committee recommends granting discharge for eight administrative sections of the 2015 EU budget and postponing the decision to October in one case (European Council and Council). Parliament is expected to decide on the matter during the April II plenary session.

Parliament’s Budgetary Control Committee recommends granting discharge for eight administrative sections of the 2015 EU budget and postponing the decision to October in one case (European Council and Council). Parliament is expected to decide on the matter during the April II plenary session.

Discharge for 2015 budget – European Commission and executive agencies

21-04-2017

During the April II plenary session, the European Parliament is expected to decide whether to grant discharge for the 2015 financial year to the different institutions and bodies of the European Union (EU). The debate will start with the report covering the European Commission (plus six executive agencies) which manages the biggest share of the EU general budget. Separate discharge is granted to the Commission concerning the management of the European Development Funds (EDFs), because the EDFs are ...

During the April II plenary session, the European Parliament is expected to decide whether to grant discharge for the 2015 financial year to the different institutions and bodies of the European Union (EU). The debate will start with the report covering the European Commission (plus six executive agencies) which manages the biggest share of the EU general budget. Separate discharge is granted to the Commission concerning the management of the European Development Funds (EDFs), because the EDFs are not part of the general budget of the EU but based on intergovernmental agreement. The Committee on Budgetary Control (CONT) recommends the plenary should grant the Commission and all six executive agencies discharge for 2015, and also to grant discharge in respect of the implementation of the operations of the 8th, 9th, 10th and 11th EDFs in that year.

Discharge for the 2015 budget – EU decentralised agencies and joint undertakings

21-04-2017

During the April II plenary session, the European Parliament is due to vote on recommendations on discharge to the EU agencies and joint undertakings for their implementation of the 2015 budget. The Committee on Budgetary Control proposes to grant them all discharge.

During the April II plenary session, the European Parliament is due to vote on recommendations on discharge to the EU agencies and joint undertakings for their implementation of the 2015 budget. The Committee on Budgetary Control proposes to grant them all discharge.

Official controls along the food chain

10-03-2017

Controls undertaken by Member States to ensure the safety of our food are essential. The operating principals of the 'official controls' are to be updated and modernised. Parliament is expected to adopt during its March II plenary its second-reading position, following a trilogue agreement with the Council, on the proposal which aims to guarantee that food business operators are controlled with equal effectiveness in all Member States throughout the whole food chain.

Controls undertaken by Member States to ensure the safety of our food are essential. The operating principals of the 'official controls' are to be updated and modernised. Parliament is expected to adopt during its March II plenary its second-reading position, following a trilogue agreement with the Council, on the proposal which aims to guarantee that food business operators are controlled with equal effectiveness in all Member States throughout the whole food chain.

Single Supervisory Mechanism: The Evolution of SSM Banks’ Performances since 2013

13-09-2016

This briefing summarizes the financial performances of 110 banks supervised by the SSM since December 2013 i.e. the, cut-off date of the ECB Comprehensive Assessment. It focuses on eight financial indicators and looks at the relative performance of different groups of banks.

This briefing summarizes the financial performances of 110 banks supervised by the SSM since December 2013 i.e. the, cut-off date of the ECB Comprehensive Assessment. It focuses on eight financial indicators and looks at the relative performance of different groups of banks.

The Relationship between Banking Supervisors and Banks' External Auditors

30-06-2016

The briefing prepared by the Economic Governance Support Unit sketches the different roles that banking supervisors and banks' external auditors fulfil, outlines the need and extent to which they currently exchange information, and explains why in future they shall establish a more formal effective dialogue. Responsibilities for the enforcement of accounting rules and the review of accounting rules are briefly set out as well.

The briefing prepared by the Economic Governance Support Unit sketches the different roles that banking supervisors and banks' external auditors fulfil, outlines the need and extent to which they currently exchange information, and explains why in future they shall establish a more formal effective dialogue. Responsibilities for the enforcement of accounting rules and the review of accounting rules are briefly set out as well.

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