system of fiscal accountability developed by the Governmental Accounting Standards Board is too complex and technical for the …. The problem of governmental accounting complexity is treated as one of systemic nature due to the needs of a broad range …, and their opinions about the evolution of governmental accounting theory and practice. The third part of the study …

" process mitigates some departing CEOs' manipulations of earnings. Since agency theory predicts that management of accounting …" process mitigates some departing CEOs' manipulations of earnings. Since agency theory predicts that management of accounting …