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355 results - showing 41 - 50
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Research performance of public research institutes in a quadruple helix setting
Hot
Uploaded by
Marco Bisogno
May 18, 2022
1091
Author(s)
Maria Carmen Huian
Marco Bisogno
Marilena Mironiuc
Paper language
English
Keywords
Public research institutes; quadruple helix model; research cooperation; knowledge transfer; research internationalisation
Category
Performance measurement
How to get the paper
From the author (email)
mbisogno@unisa.it
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Standardizing local governments’ audit reports: for better or for worse?
Uploaded by
Marco Bisogno
May 16, 2022
606
Author(s)
Marco Bisogno
Grossi, G.
Francesca Manes Rossi
Serena Santis
Paper language
English
Keywords
Audit reports; financial auditing; Italian local governments; standardization
Category
Auditing
How to get the paper
From the author (email)
mbisogno@unisa.it
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Do e-government initiatives and e-participation affect the level of budget transparency?
Uploaded by
Marco Bisogno
May 16, 2022
561
Author(s)
Marco Bisogno
Beatriz Cuadrado-Ballesteros
Serena Santis
Paper language
English
Keywords
e-government; e-participation; budget; transparency
Category
Comparative Research
How to get the paper
From the author (email)
mbisogno@unisa.it
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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
Hot
Uploaded by
Konstantia Dalla
January 21, 2022
1290
Author(s)
Konstantia Dalla
Petros Lois
Georgios Makrygiannakis
Paper language
English
Keywords
Public Hospitals; IPSAS; Leader-member exchange; LMX; IPSAS implementation; IPSAS adoption
Category
Other
How to get the paper
From the journal
EuroMed Journal of Business
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Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences
Hot
Uploaded by
Karoline Helldorff
December 15, 2021
1088
Author(s)
Karoline Helldorff
Johan Christiaens
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
799
Author(s)
André Carlos Busanelli de Aquino
Steccolini, Ileana
André Feliciano Lino
Paper language
English
Keywords
Audit Court; Corruption; Selective Justice; Political Influence; Politicization; Independence
Category
Auditing
How to get the paper
From the journal
https://www.sciencedirect.com/science/article/abs/pii/S1045235421001039
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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
714
Author(s)
Pierre Donatella
Mattias Haraldsson
Torbjörn Tagesson
Paper language
English
Keywords
Annual report; Crisis; COVID-19; Disclosure; Public sector accounting; Subsequent event
Category
Financial accounting
How to get the paper
From the journal
Journal of Public Budgeting, Accounting & Financial Management
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Earnings management in public-sector organizations: a structured literature review
Uploaded by
Pierre Donatella
November 12, 2021
777
Author(s)
Marco Bisogno
Pierre Donatella
Paper language
English
Keywords
Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review
Category
Financial accounting
Other
How to get the paper
From the author (email)
pierre.donatella@kfi.se
From the journal
Journal of Public Budgeting, Accounting & Financial Management
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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
749
Author(s)
Pierre Donatella
Paper language
English
Keywords
Audit industry specialisation; Audit quality; Harmonisation
Category
Auditing
How to get the paper
From the author (email)
pierre.donatella@kfi.se
From the journal
Financial Accountability & Management
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CFO characteristics and opportunistic accounting choice in public sector organizations
Uploaded by
Pierre Donatella
November 12, 2021
761
Author(s)
Pierre Donatella
Torbjörn Tagesson
Paper language
English
Keywords
CFO; Compliance; Earnings management; Accounting choice; Upper echelons theory
Category
Financial accounting
How to get the paper
From the author (email)
Torbjorn.Tagesson@liu.se
From the journal
Journal of Management and Governance volume
Read more
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