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Local public finance : an international comparative regulatory perspective
Geißler, René (ed.); Hammerschmid, Gerhard (ed.);  … - 2021
This book is based upon a comparative public administration research project, initiated by the Hertie School of Governance (Germany) and the Bertelsmann Foundation (Germany) and supported by a network of researchers from many EU countries. It analyzes both the regimes and the practices of local...
Persistent link: https://www.econbiz.de/10012426346
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Local public, fiscal and financial governance : an international perspective
Dollery, Brian; Kitchen, Harry M.; McMillan, Melville L.; … - 2020
This book provides a comprehensive treatment of traditional as well as newer topics in local public, fiscal and financial management principles and practices. It covers traditional topics of local public management, local revenue administration with special emphasis on property tax...
Persistent link: https://www.econbiz.de/10012200925
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Öffentliche Unternehmen und die Beihilfeaufsicht der EU : wie Subventionen von der Europäischen Kommission beurteilt werden
Soukup, Karl - 1995
Persistent link: https://www.econbiz.de/10014021606
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Careers in the auditing business : a static and dynamic perspective on the psychological contract in the up-or-out system
Festing, Marion - 2008
Persistent link: https://www.econbiz.de/10013433069
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The response of statutory financial auditors in Libya to environmental issues
Saleh Mohamad Ahmad, Nassr; Abd Al‐Salam Mohmes, Kamal - In: World Journal of Entrepreneurship, Management and … 8 (2012) 4, pp. 260-272
decade now, rising to prominence as a result of the upsurge in environmental auditing (EA). Despite the many international … auditors to handle EA within the conventional auditing framework. Design/methodology/approach – The paper comprises an … exploration of the views and experience of 93 practitioners in the 27 largest auditing offices in Tripoli. A questionnaire was …
Persistent link: https://www.econbiz.de/10015040287
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Does Quality Control Services?
Ridley, Jeffrey - In: The TQM Magazine 6 (1994) 6, pp. 17-18
Brief discussion on the importance of quality as a control in the marketplace. Compares the measurement of quality by service providers with the high levels of quality achieved by manufacturers. Questions whether service providers adequately measure the quality of their services. The future...
Persistent link: https://www.econbiz.de/10015033383
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Greenhouse gas emissions reporting and assurance: reflections on the current state
Martinov‐Bennie, Nonna - In: Sustainability Accounting, Management and Policy Journal 3 (2012) 2, pp. 244-251
Purpose – Global climate change has become a major societal issue providing the impetus for governments to legislate policy in order to manage and mitigate greenhouse gas (GHG) emissions. To assess whether the use of biomass can reduce GHG emissions requires accounting, reporting and assurance...
Persistent link: https://www.econbiz.de/10015005928
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Internal audit function and real earnings management practices in an emerging market
Ghaleb, Belal Ali Abdulraheem; Kamardin, Hasnah; … - In: Meditari Accountancy Research 28 (2020) 6, pp. 1209-1230
Purpose This study aims to investigate the monitoring role of internal audit function (IAF) on real earnings management (REM) practices. It examines the effect of investment in IAF (IIAF) and IAF sourcing arrangements on REM, unlike prior literature which has mainly examined the effects of IIAF...
Persistent link: https://www.econbiz.de/10014936981
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Developing early career professional auditors at work
Plant, Kato; Barac, Karin; De Jager, Herman - In: Meditari Accountancy Research 25 (2017) 3, pp. 368-390
limited body of knowledge in auditing on developing professional competence in the workplace.  …
Persistent link: https://www.econbiz.de/10014937012