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403 results - showing 141 - 150
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The diversity of the Brazilian regional Audit Courts on government auditing Hot

Uploaded by André Lino     August 17, 2020     1493  
Author(s)
Paper language
English
Keywords
governmental audit; Courts of Accounts; external control; audit quality; public sector accounting
Category
Auditing

How to get the paper

From the author (email)
aflino@ufpa.br
From the journal
http://www.revistas.usp.br/rcf/article/view/141335
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Lack of institutional work and organizational change failure in Brazilian local governments Hot

Uploaded by André Lino     August 17, 2020     2135  
Author(s)
Paper language
English
Keywords
internal control; municipalities; institutional work; institutional capital; reforms
Category
Other

How to get the paper

From the author (email)
aflino@ufpa.br
From the journal
http://bibliotecadigital.fgv.br/ojs/index.php/rap/article/view/78503/pdf_267
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In the pursuit of harmonization: comparing the audit systems of European local governments Hot

Uploaded by francesca Manes Rossi     June 25, 2020     1509  
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

How to get the paper

From the author (email)
manes@unina.it
From the journal
https://doi.org/10.1080/09540962.2020.1772549
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Intellectual capital in Italian healthcare: senior managers’ perspectives Hot

Uploaded by francesca Manes Rossi     June 25, 2020     1529  
Author(s)
Paper language
English
Keywords
Public healthcare organizations; Intellectual capital; Intellectual capital management; Survey; Principal component analysis
Category
Management accounting

How to get the paper

From the author (email)
manes@unina.it
From the journal
DOI 10.1108/IJPSM-11-2019-0298
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Do Top Managers’ Individual Characteristics Affect Accounting Manipulation in the Public Sector? Hot

Uploaded by Mariafrancesca Sicilia     June 03, 2020     1592  
Author(s)
Paper language
English
Keywords
upper echelons theory, accounting manipulation, CFOs, local governments
Category
Financial accounting

How to get the paper

From the author (email)
mariafrancesca.sicilia@unibg.it
From the journal
https://academic.oup.com/jpart/advance-article-abstract/doi/10.1093/jopart/muz038/5644009?redirectedFrom=fulltext
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The quest for Audit Quality in the Public Sector Hot

Uploaded by Josette Caruana     May 14, 2020     2103  
Author(s)
Paper language
English
Keywords
accountability; audit quality; independence; oversight; public sector audit
Category
Auditing

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
Accounting in Europe
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Heritage: the priceless hostage of accrual accounting Hot

Uploaded by Josette Caruana     May 14, 2020     1978  
Author(s)
Paper language
English
Keywords
control; economic benefits; assets; public sector accounting; service potential
Category
Financial accounting

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
International Journal of Public Sector Management
From other source (e.g. Preprint url)
ISSN: 0951-3558
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Tweaking Public Sector Reporting with (IR) concepts Hot

Uploaded by Josette Caruana     May 14, 2020     2225  
Author(s)
Paper language
English
Keywords
accountability; governmental reporting; integrated reporting; silo mentality; transparency
Category
Other

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
PMM
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Losing Control: the gap in multi-level government reporting Hot

Uploaded by Josette Caruana     May 14, 2020     2051  
Author(s)
Paper language
English
Keywords
agency costs; autonomy; financial control; fiscal federalism; local government; political accountability
Category
Other

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
Journal of Public Budgeting, Accounting & Financial Management
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IPSAS, ESA and the Fiscal Deficit - a question of calibration Hot

Uploaded by Josette Caruana     May 14, 2020     2138  
Author(s)
Paper language
English
Keywords
central government; governmental accounting; macroeconomic surveillance; national accounts; statistical adjustments
Category
International Accounting / Accounting Harmonization

How to get the paper

From the author (email)
josette.caruana@um.edu.mt
From the journal
PMM
Read more
403 results - showing 141 - 150
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