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On the design of public institutions: Evidence from financial supervision
Nitsch, Volker - 2014
This paper studies the allocation of the functions and responsibilities of prudential supervision on public authorities … supervision regimes in 98 countries over the period from 1999 to 2010, I find that central banks play a smaller role in … supervision and tasks are more decentralized if the central bank is independent and transparent. Measures of firm and fiscal …
Persistent link: https://www.econbiz.de/10011803910
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On the design of public institutions : evidence from financial supervision
Nitsch, Volker - 2014
This paper studies the allocation of the functions and responsibilities of prudential supervision on public authorities … supervision regimes in 98 countries over the period from 1999 to 2010, I find that central banks play a smaller role in … supervision and tasks are more decentralized if the central bank is independent and transparent. Measures of firm and fiscal …
Persistent link: https://www.econbiz.de/10011802853
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External Audit and Relation between Internal Auditors, Supervisory Body and External Auditors of the Banking Sector in the Republic of Macedonia
Josheski, Dushko - 2012
There are different types of audit, such as financial audit, regulatory audit, operational audit of performances, audit of information systems, environmental audit and others. But basically, we distinguish two types of audit which will be the main focus of attention in this work. External audit,...
Persistent link: https://www.econbiz.de/10013105400
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Comparison of Selected Elements and Processes within the Activity of European SAIs
Buček, Jan - In: European Financial and Accounting Journal 17 (2022) 1, pp. 45-66
The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...
Persistent link: https://www.econbiz.de/10014547754
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Comparison of selected elements and processes within the activity of European SAIs
Buček, Jan - In: European financial and accounting journal : EFAJ 17 (2022) 1, pp. 45-66
The study reveals that unlike SAIs from more affluent countries, the majority of SAIs from poorer countries opt to include in their audits more frequently also elements of the international comparison. The paper also brings attention to the fact that about half of the examined SAIs adopted...
Persistent link: https://www.econbiz.de/10013442083
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The perspective of corporate governance on the interactions of internal audit with management and its impact on the internal : external audit linkages
Tiruneh, Dawit Tadesse - In: Copernican Journal of Finance & Accounting : CJF&A 10 (2021) 3, pp. 51-70
Persistent link: https://www.econbiz.de/10012659053
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The IT resource orchestration and performance during the pandemic: evidence from higher education institutions
Jatmiko, Bambang; Sofyani, Hafiez; Putra, Wahyu Manuhara - In: Cogent Business & Management 9 (2022) 1, pp. 1-17
Apart from bringing many social problems, the COVID-19 pandemic also possesses opportunities to increase competitive advantage for higher education institutions (HEIs). While almost all HEIs activities are required to run online, IT resource orchestration capability becomes a differentiating...
Persistent link: https://www.econbiz.de/10014505585
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The Impact of Behavior of Tax Inspection Report Application User on Tax Performance Approach Technology Acceptance Model (TAM) on Tax Office Madya Makassar
Amiruddin, Amiruddin (contributor);  … - 2017
Objective – This study aims to determine the impact of tax inspectors behavior observed of dimensional perception of convenience and expediency perception Tax Application Inspection Report (ALPP) on the performance of tax inspection on the Tax Office Madya.Methodology/Technique – Methology...
Persistent link: https://www.econbiz.de/10012952180
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Waqf Management Practices : Case Study in a Malaysian Waqf Institution
Kamaruddin, Muhammad Iqmal Hisham - 2018
There has been an increased public interest in waqf institution transparency and accountability. The public has continued to demand the best standard of services and greater transparency from waqf institutions. Recent cases of frauds and financial manipulations by the management of faith-based...
Persistent link: https://www.econbiz.de/10012909288
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An Actuarial Balance Sheet Model for Defined Benefit Pay-As-You-Go Pension Systems with Disability and Retirement Contingencies
Ventura-Marco, Manuel - 2015
In this paper we develop a theoretical basis for drawing up a “Swedish” type actuarial balance sheet for a defined benefit pay-as-you-go (DB PAYG) scheme with retirement and disability benefits. Our model enables us to obtain the system's expected average turnover duration, measure the...
Persistent link: https://www.econbiz.de/10013036879