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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 : 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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A summary of research on external auditor reliance on the internal audit function
Bame-Aldred, Charles W.; Brandon, Duane M.; Messier, … - In: Auditing : a journal of practice & theory 32 (2013), pp. 251-286
Persistent link: https://www.econbiz.de/10009761259
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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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Financial statement misrepresentation : the role of internal and external audit
Lois, Petros; Drogalas, George; Karagiorgos, Alkiviadis; … - In: Global business & economics review 26 (2022) 3, pp. 334-352
Persistent link: https://www.econbiz.de/10013193854
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Do women on board of directors have an impact on corporate governance quality and firm performance? : a literature review
Velte, Patrick - In: International journal of sustainable strategic management 5 (2015/2017) 4, pp. 302-346
Persistent link: https://www.econbiz.de/10011834027
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Internal control of the public finances in Kosovo : development and the role of its implementation
Veliu, Dribardh; Vokshi, Nexhmie B. - In: International journal of economic perspectives : IJEP 10 (2016) 4, pp. 395-400
Persistent link: https://www.econbiz.de/10011762282
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Performance and Other Accounting Information in the Public Sector : A Prominent Role in the Politicians’ Control Tasks?
ter Bogt, Henk J. - 2020
In recent years, politicians' use of performance and other accounting information has attracted a lot of attention of researchers engaged in the study of public sector accounting and public sector management. New Public Management (NPM) attaches great value to these types of information, which...
Persistent link: https://www.econbiz.de/10012841724
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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