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    In the pursuit of harmonization: comparing the audit systems of European local governments

    Uploaded by francesca Manes Rossi     June 25, 2020     25  
    Author(s)
    Paper language
    English
    Keywords
    Accountability; auditing; auditing harmonization; auditing standards; European Union; local governments; supreme audit institutions
    Category
    • Auditing
    • Comparative Research
    • International Accounting / Accounting Harmonization
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    Intellectual Capital disclosure and academic rankings in European universities: Do they go hand in hand?

    Uploaded by Sandra Cohen     September 07, 2019     289  
    Author(s)
    Paper language
    English
    Keywords
    University Rankings; Intellectual capital (IC); IC web disclosure, comparative IC research; Universities
    Category
    • Comparative Research
    • Performance measurement
    • Other
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    Editorial: Innovations in public sector financial and management accounting—for better or worse?

    Uploaded by Sandra Cohen     June 19, 2019     301  
    Author(s)
    Paper language
    English
    Keywords
    innovations; public sector financial management
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
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    Setting consolidated reporting standards for local government

    Uploaded by francesca Manes Rossi     October 10, 2018     439  
    Author(s)
    Paper language
    English
    Keywords
    Accrual accounting; consolidated financial reporting (CFR); local government; normativity
    Category
    • Comparative Research
    • Financial accounting
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    Local government administration systems and local government accounting information needs: Is there a mismatch?

    Uploaded by Sandra Cohen     June 16, 2018     551  
    Author(s)
    Paper language
    English
    Keywords
    : accrual accounting; performance measurement; public administration typology; accountability
    Category
    • Comparative Research
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    IPSAS, EPSAS and other challenges in European public sector accounting and auditing

    Uploaded by Sandra Cohen     December 02, 2017     661  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; EPSAS; Public Sector Accounting; Public Sector Auditing
    Category
    • Auditing
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
    Financial Sustainability as a Driver for Transparency and E-Democracy: A Comparative Study in Italian and Spanish Local Governments

    Uploaded by francesca Manes Rossi     November 30, 2017     649  
    Author(s)
    Paper language
    English
    Keywords
    Comparative research; democratic participation; financial sustainability; fiscal transparency; local governments
    Category
    Comparative Research
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    Accountability and Transparency to Fight against Corruption: An International Comparative Analysis

    Uploaded by francesca Manes Rossi     November 07, 2017     783  
    Author(s)
    Paper language
    English
    Keywords
    : transparency; accountability; government; corruption; comparative
    Category
    • Comparative Research
    • Financial accounting
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    Editorial: Innovations in public sector financial management Hot

    Uploaded by Sandra Cohen     October 28, 2016     1453  
    Author(s)
    Paper language
    English
    Keywords
    Public sector financial management; public sector; decision making
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    • Management accounting
    • Performance measurement
    • Other
    Read more
    Introduction: The Gordian knot of public sector accounting and the role of the International Public Sector Accounting Standards Hot

    Uploaded by Sandra Cohen     October 28, 2016     1451  
    Author(s)
    Paper language
    English
    Keywords
    IPSAS; EPSAS; Accrual Accounting; Accounting Harmonization
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization
    Read more
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