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    The role of leadership–member exchange relationships in the implementation of the International Public Sector Accounting Standards by Greek public hospitals New

    Uploaded by Konstantia Dalla     January 21, 2022     7  
    Author(s)
    Paper language
    English
    Keywords
    Public Hospitals; IPSAS; Leader-member exchange; LMX; IPSAS implementation; IPSAS adoption
    Category
    Other
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    Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences

    Uploaded by Karoline Helldorff     December 15, 2021     127  
    Author(s)
    Paper language
    English
    Keywords
    administrative law, EPSAS, European administrative space, harmonisation, public sector accounting
    Category
    International Accounting / Accounting Harmonization
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    Fighting or supporting corruption? The role of public sector audit organizations in Brazil

    Uploaded by André Lino     November 27, 2021     108  
    Author(s)
    Paper language
    English
    Keywords
    Audit Court; Corruption; Selective Justice; Political Influence; Politicization; Independence
    Category
    Auditing
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    Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event

    Uploaded by Pierre Donatella     November 18, 2021     102  
    Author(s)
    Paper language
    English
    Keywords
    Annual report; Crisis; COVID-19; Disclosure; Public sector accounting; Subsequent event
    Category
    Financial accounting
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    Earnings management in public-sector organizations: a structured literature review

    Uploaded by Pierre Donatella     November 12, 2021     117  
    Author(s)
    Paper language
    English
    Keywords
    Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review
    Category
    • Financial accounting
    • Other
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    Further evidence on the relationship between audit industry specialisation and public sector audit quality

    Uploaded by Pierre Donatella     November 12, 2021     101  
    Author(s)
    Pierre Donatella
    Paper language
    English
    Keywords
    Audit industry specialisation; Audit quality; Harmonisation
    Category
    Auditing
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    CFO characteristics and opportunistic accounting choice in public sector organizations

    Uploaded by Pierre Donatella     November 12, 2021     110  
    Author(s)
    Paper language
    English
    Keywords
    CFO; Compliance; Earnings management; Accounting choice; Upper echelons theory
    Category
    Financial accounting
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    Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities

    Uploaded by Pierre Donatella     November 12, 2021     93  
    Author(s)
    Pierre Donatella
    Paper language
    English
    Keywords
    Accrual accounting; Earnings management; Financial performance adjustments; Political competition; Political incentives
    Category
    Financial accounting
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    Determinants of mandatory disclosure compliance in Swedish municipalities

    Uploaded by Pierre Donatella     November 12, 2021     104  
    Author(s)
    Pierre Donatella
    Paper language
    English
    Keywords
    Compliance; Disclosure; Isomorphism; Harmonization
    Category
    Financial accounting
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    Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach

    Uploaded by Pierre Donatella     November 12, 2021     123  
    Author(s)
    Paper language
    English
    Keywords
    public pension governance; opportunistic accounting; pension funding; discount rates
    Category
    Financial accounting
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