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Auditors' and governmental financial officers' views on expanding the Sarbanes-Oxley Act provisions to state and local governments
Reinstein, Alan; Abdolmohammadi, Mohammad Javad; Tate, … - In: Advances in accounting : a research annual 30 (2014) 1, pp. 75-80
Persistent link: https://www.econbiz.de/10010378729
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Do local governments use municipal companies for off-balance-sheet financing?
Stobieniecka, Weronika; Białek-Jaworska, Anna - In: Central European economic journal 7 (2020) 54, pp. 242-257
This paper investigates whether municipalities in Poland use their municipal companies to increase debt capacity beyond … finance, in particular capital structure, and public finance - debt liabilities of municipalities. We analyse a sample of 2 …,019 observations of municipalities and their municipal companies using the Ordinary Least Squares (OLS) method, where explanatory …
Persistent link: https://www.econbiz.de/10012435496
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Auditing governable space : a study of place-based accountability in England
Ferry, Laurence; Midgley, Henry; Murphie, Aileen; … - In: Financial accountability and management 39 (2023) 4, pp. 772-789
Persistent link: https://www.econbiz.de/10014432317
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Determinants of settlement audit recommendation of the audit board of the Republic of Indonesia
Agung, Nur Probohudono; Hartanto, Rudy; Putra, Rifky Pratama - In: International journal of public sector performance … 4 (2018) 2, pp. 169-189
Persistent link: https://www.econbiz.de/10011957817
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External auditing and accountability in the Tanzanian local government authorities
Mzenzi, Siasa Issa; Gaspar, Abeid Francis - In: Managerial auditing journal 30 (2015) 6/7, pp. 681-702
Persistent link: https://www.econbiz.de/10011402637
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Transparency of local government in Indonesia
Adiputra, I Made Pradana; Utama, Sidharta; Rossieta, Hilda - In: Asian journal of accounting research 3 (2018) 1, pp. 123-138
Persistent link: https://www.econbiz.de/10011940918
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The effect of enterprise risk management on prevention and detection fraud in Indonesia’s local government
Tarjo, Tarjo; Vidyantha, Henryan Vishnu; Anggono, Alexander - In: Cogent economics & finance 10 (2022) 1, pp. 1-19
management. We acquired 151 data points from the Supervisory Apparatus of Local Government Agencies in Indonesia using a …
Persistent link: https://www.econbiz.de/10013415414
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The influence of internal control implementation and managerial performance on financial accountability local government in Indonesia
Kewo, Cecilia Lelly - In: International journal of economics and financial issues … 7 (2017) 1, pp. 293-297
Persistent link: https://www.econbiz.de/10011784514
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Corporate governance and Islamic bank accountability based on disclosure : a study on Islamic banks in Indonesia
Mukhibad, Hasan; Prabowo Yudo Jayanto; Suryarini, Trisni; … - In: Cogent business & management 9 (2022) 1, pp. 1-19
Islamic commercial banks in Indonesia, totaling 14 banks with an observation period of 11 years (2010-2020). The content …
Persistent link: https://www.econbiz.de/10014429684
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Fraudulent financial reporting in ministerial and governmental institutions in Indonesia : an analysis using hexagon theory
Sukmadilaga, Citra; Winarningsih, Srihadi; Handayani, Tri; … - In: Economies : open access journal 10 (2022) 4, pp. 1-14
This study examined fraudulent financial reporting in the ministerial and governmental institutions in Indonesia. It …
Persistent link: https://www.econbiz.de/10013199082