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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     48  
    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 in Italian healthcare: senior managers’ perspectives

    Uploaded by francesca Manes Rossi     June 25, 2020     45  
    Author(s)
    Paper language
    English
    Keywords
    Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
    Category
    Management accounting
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    Do Top Managers’ Individual Characteristics Affect Accounting Manipulation in the Public Sector?

    Uploaded by Mariafrancesca Sicilia     June 03, 2020     46  
    Author(s)
    Paper language
    English
    Keywords
    upper echelons theory, accounting manipulation, CFOs, local governments
    Category
    Financial accounting
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    The quest for Audit Quality in the Public Sector

    Uploaded by Josette Caruana     May 14, 2020     195  
    Author(s)
    Paper language
    English
    Keywords
    accountability; audit quality; independence; oversight; public sector audit
    Category
    Auditing
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    Heritage: the priceless hostage of accrual accounting

    Uploaded by Josette Caruana     May 14, 2020     223  
    Author(s)
    Paper language
    English
    Keywords
    control; economic benefits; assets; public sector accounting; service potential
    Category
    Financial accounting
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    Tweaking Public Sector Reporting with (IR) concepts

    Uploaded by Josette Caruana     May 14, 2020     184  
    Author(s)
    Paper language
    English
    Keywords
    accountability; governmental reporting; integrated reporting; silo mentality; transparency
    Category
    Other
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    Losing Control: the gap in multi-level government reporting

    Uploaded by Josette Caruana     May 14, 2020     166  
    Author(s)
    Paper language
    English
    Keywords
    agency costs; autonomy; financial control; fiscal federalism; local government; political accountability
    Category
    Other
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    IPSAS, ESA and the Fiscal Deficit - a question of calibration

    Uploaded by Josette Caruana     May 14, 2020     190  
    Author(s)
    Paper language
    English
    Keywords
    central government; governmental accounting; macroeconomic surveillance; national accounts; statistical adjustments
    Category
    International Accounting / Accounting Harmonization
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    The Use and non-use of the Government Financial Report by Maltese Members of Parliament

    Uploaded by Josette Caruana     May 14, 2020     183  
    Author(s)
    Paper language
    English
    Keywords
    decision making; financial information; governmental reporting; information overload; qualitative characteristics
    Category
    Financial accounting
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    Moving from Social and Sustainability Reporting to Integrated Reporting: Exploring the Potential of Italian Public-Funded Universities’ Reports

    Uploaded by Sara Giovanna Mauro     April 27, 2020     280  
    Author(s)
    Paper language
    English
    Keywords
    integrated reporting; sustainability reporting; social report; public universities; content analysis; Italy
    Category
    • Management accounting
    • Performance measurement
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