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    Effects of municipal, auditing and political factors on audit delay Hot

    Uploaded by Sandra Cohen     July 13, 2014     2427  
    Author(s)
    Paper language
    English
    Keywords
    Audit delay, municipalities, compliance, accrual accounting, public sector, local governments, Greece
    Category
    Auditing

    How to get the paper

    From the journal
    http://www.sciencedirect.com/science/article/pii/S0155998212000312
    From other source (e.g. Preprint url)
    DOI: 10.1016/j.accfor.2012.04.002
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    An Empirical Investigation of Audit Pricing in the Public Sector: The Case of Greek LGOs Hot

    Uploaded by Sandra Cohen     July 13, 2014     2718  
    Author(s)
    Paper language
    English
    Keywords
    Audit fees, pricing audit services, public sector accounting, Local Governments, Greece
    Category
    Auditing

    How to get the paper

    From the journal
    http://onlinelibrary.wiley.com/doi/10.1111/faam.2013.29.issue-1/issuetoc
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    Analysing the relationship between intellectual capital and performance in local governments Hot

    Uploaded by Sandra Cohen     July 12, 2014     3583  
    Author(s)
    Paper language
    English
    Keywords
    intellectual capital; IC1-ostensive view; IC2-performative view; performance; local governments; Greece.
    Category
    Other

    How to get the paper

    From the journal
    http://www.inderscience.com/info/inarticle.php?artid=53071
    From other source (e.g. Preprint url)
    DOI: 10.1504/GBER.2013.053071
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    Cash versus accrual accounting measures in Greek municipalities: proxies or not for decision–making? Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     2435  
    Author(s)
    Sandra Cohen
    Paper language
    English
    Keywords
    public sector accounting; accrual accounting; cash accounting; municipalities; Greece; decision making; performance evaluation; resource allocation; public administration; financial crisis
    Category
    Financial accounting

    How to get the paper

    From the journal
    http://www.inderscience.com/info/inarticletoc.php?jcode=ijaape&year=2012&vol=8&issue=3
    From other source (e.g. Preprint url)
    DOI: 10.1504/IJAAPE.2012.047807
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    Reaping the benefits of two worlds: An explanatory study of the cash and the accrual accounting information roles in local governments Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     3296  
    Author(s)
    Paper language
    English
    Keywords
    Accounting; Accrual accounting; Cash accounting; Greece; Local government; Public sector; Roles of accounting
    Category
    Financial accounting
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    Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     3935  
    Author(s)
    Paper language
    English
    Keywords
    Local governments; Financial distress; Multiple criteria analysis; Financial ratios; Greece
    Category
    Financial accounting
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    Modernizing Government Accounting Standards in Greece: A Case of 'Garbage Can' Decision-Making Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     2105  
    Author(s)
    Paper language
    English
    Keywords
    central government; garbage can model; Greece; government accounting; standard-setting
    Category
    Financial accounting

    How to get the paper

    From the journal
    http://www.tandfonline.com/doi/full/10.1080/09540962.2016.1133966#abstract
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    Accounting information quality and decision-usefulness of governmental financial reporting: Moving from Cash to Modified Cash Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     2653  
    Author(s)
    Paper language
    English
    Keywords
    accounting information quality; governmental financial reporting; Greece; modified cash-basis of accounting; perceived usefulness
    Category
    Financial accounting

    How to get the paper

    From the journal
    http://www.emeraldinsight.com/doi/pdfplus/10.1108/MEDAR-10-2015-0070
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    The Informative Role of Accounting Standards in Privatizing State-Owned Property: Comparing Greek Governmental Accounting Standards and IPSAS Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     2280  
    Author(s)
    Paper language
    English
    Keywords
    privatization; IPSAS; modified cash basis; Greece; state-owned assets
    Category
    • Financial accounting
    • International Accounting / Accounting Harmonization

    How to get the paper

    From the journal
    http://www.inderscience.com/jhome.php?jcode=gber
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    Reporting Performance Information in the Public Sector: The Moral behind the (Non) Application of Program Budgeting in Greece Hot

    Uploaded by Sotirios Karatzimas     July 12, 2014     2048  
    Author(s)
    Paper language
    English
    Keywords
    program budgeting, performance budgeting, performance information, public sector accounting, Greece
    Category
    • Performance measurement
    • Other
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