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Uploaded by Pierre Donatella     November 18, 2021     242  
Paper language
Keywords
Annual report; Crisis; COVID-19; Disclosure; Public sector accounting; Subsequent event
Category
Financial accounting

Uploaded by Pierre Donatella     November 12, 2021     260  
Paper language
Keywords
Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review
Category
  • Financial accounting
  • Other

Uploaded by Pierre Donatella     November 12, 2021     244  
Paper language
Keywords
Audit industry specialisation; Audit quality; Harmonisation
Category
Auditing

Uploaded by Pierre Donatella     November 12, 2021     253  
Paper language
Keywords
CFO; Compliance; Earnings management; Accounting choice; Upper echelons theory
Category
Financial accounting

Uploaded by Pierre Donatella     November 12, 2021     234  
Paper language
Keywords
Accrual accounting; Earnings management; Financial performance adjustments; Political competition; Political incentives
Category
Financial accounting

Uploaded by Pierre Donatella     November 12, 2021     253  
Paper language
Keywords
Compliance; Disclosure; Isomorphism; Harmonization
Category
Financial accounting

Uploaded by Pierre Donatella     November 12, 2021     267  
Paper language
Keywords
public pension governance; opportunistic accounting; pension funding; discount rates
Category
Financial accounting

Uploaded by Pierre Donatella     November 12, 2021     179  
Paper language
Keywords
audit cost; audit fee; audit firm; earnings management; municipality
Category
  • Auditing
  • Financial accounting
8 results - showing 1 - 8