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370 results - showing 41 - 50
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Earnings management in public hospitals: The case of Greek state-owned hospitals

Uploaded by Ioanna Malkogianni     May 23, 2022     645  
Author(s)
Paper language
English
Keywords
Agency theory; discretionary accruals; earnings management; public sector hospitals; small surpluses; state-owned hospitals
Category
Financial accounting

How to get the paper

From the author (email)
imalkogi@gmail.com
From the journal
https://www.tandfonline.com/doi/full/10.1080/09540962.2022.2071005?src=
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Research performance of public research institutes in a quadruple helix setting Hot

Uploaded by Marco Bisogno     May 18, 2022     1128  
Author(s)
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     624  
Author(s)
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     581  
Author(s)
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     1343  
Author(s)
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     1110  
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     827  
Author(s)
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     738  
Author(s)
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     805  
Author(s)
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     773  
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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370 results - showing 41 - 50
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