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Identification, characteristics and impact of faked interviews in surveys : an analysis by means of genuine fakes in the raw data of SOEP
Schräpler, Jörg-Peter (contributor);  … - 2003 - [Elektronische Ressource]
Persistent link: https://www.econbiz.de/10001876960
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Governance Risk Assessment System (GRAS) : Advanced Data Analytics for Detecting Fraud, Corruption, and Collusion in Public Expenditures
World Bank Group - 2023
. Government agencies struggle to identify fraud and corruption in public expenditures. Risk assessments usually rely on manual … Governance Risk Assessment System (GRAS), a tool that uses advanced data analytics to improve the detection of risks of fraud … helped to investigate fraud, corruption, and collusion in public procurement. Concrete results include the identification of …
Persistent link: https://www.econbiz.de/10014454182
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The Hidden Costs of Tax Evasion - Collaborative Tax Evasion in Markets for Expert Services
Balafoutas, Loukas; Beck, Adrian; Kerschbamer, Rudolf; … - Institut für Finanzwissenschaft, Fakultät für … - 2014
In markets where transactions are governed by contractual incompleteness, revealed intentions to evade taxes may affect market performance. We experimentally examine the impact of tax evasion attempts on the performance of credence goods markets, where contractual incompleteness results from...
Persistent link: https://www.econbiz.de/10010839569
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Supreme Audit Institutions' Use of Information Technology Globally for More Efficient and Effective Audits
World Bank Group - 2021
Supreme audit institutions (SAIs) recognize the benefits of using technology to improve the quality and impact of their audits. This benefit has further intensified during the COVID-19 pandemic; SAIs with existing technology capacity have continued to perform their role effectively and...
Persistent link: https://www.econbiz.de/10012700680
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Cambodia : Report on the Observance of Standards and Codes (ROSC); Accounting and Auditing
World Bank Group - 2021
Cambodia has achieved remarkable economic development and political stabilization in recent years. Continuous high growth has heightened demand for high quality financial reporting and auditing in the corporate sector and in the government sector. This report on the observance of standards and...
Persistent link: https://www.econbiz.de/10013209205
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Strengthening Oversight : Improving the Quality of Statutory Audits in the Philippines
World Bank Group - 2016
Since 2003, the Philippines have been striving to implement reforms aimed at improving audit quality. Oversight of the audit profession is a key control over the financial reporting architecture of a country's private sector. A Quality Assurance Review system over audit practitioners is a subset...
Persistent link: https://www.econbiz.de/10012644442
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Corporate Sector Accounting and Auditing in the EU Acquis Communautaire, 3rd Edition
World Bank Group - 2016
This report reflects significant changes in European Union (EU) corporate financial reporting since 2011. In June 2013, a new accounting directive was adopted, replacing the fourth and seventh directives on company law. A directive amending the 2006 audit directive and a new audit regulation...
Persistent link: https://www.econbiz.de/10012644765
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Banking Supervisors and External Auditors : Building a Constructive Relationship
World Bank Group - 2015
The 2008 financial crisis highlighted weaknesses in the risk management, control and governance processes of banks as well as in their statutory audit and financial supervision. This led to increased scrutiny of the respective roles and interactions of banking supervisors and external auditors...
Persistent link: https://www.econbiz.de/10012644792
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Zambia Report on the Observance of Standards and Codes : Accounting and Auditing
World Bank Group (contributor) - World Bank Group - 2017
The government of Zambia is implementing the seventh National Development Plan (NDP) focused on building a diversified and resilient economy for sustained growth and social economic development (2017 - 2021). This second Zambia report on the Observance of Standards and Codes - Accounting and...
Persistent link: https://www.econbiz.de/10012645240
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Key Accounting and Auditing Reforms
World Bank Group - 2017
The purpose of this knowledge paper focusing on key accounting and auditing reforms is to assist the government to make informed decisions for future reform actions following the publication of the Macedonian Report on the Observance of Standards and Codes (ROSC) on Accounting and Auditing (A...
Persistent link: https://www.econbiz.de/10012645946