Apart from bringing many social problems, the COVID-19 pandemic also possesses opportunities to increase competitive advantage for higher education institutions (HEIs). While almost all HEIs activities are required to run online, IT resource orchestration capability becomes a differentiating...

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...

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...

There has been an increased public interest in waqf institution transparency and accountability. The public has continued to demand the best standard of services and greater transparency from waqf institutions. Recent cases of frauds and financial manipulations by the management of faith-based...

In this paper we develop a theoretical basis for drawing up a “Swedish” type actuarial balance sheet for a defined benefit pay-as-you-go (DB PAYG) scheme with retirement and disability benefits. Our model enables us to obtain the system's expected average turnover duration, measure the...

We find that Sarbanes-Oxley (SOX) had two significant effects on the audit market for nonpublic entities. The first short-run effect stems from inelastic labor supply coupled with an audit demand shock from public companies. As a result, private companies reduced their use of attested financial...

The aim of this paper is twofold: to determine the connection between the “contribution asset” and the “hidden asset” and to discover whether using either of them to compile the actuarial balance in Swedish-type pay-as-you-go pension systems will provide a reliable solvency indicator. We...

Bulgarian Abstract: В статията е предложена оригинална концепция за показателите за представянето на преподавателските екипи на Висшето Транспортно Училище (ВТУ)...

This annotated bibliography provides citations, abstracts and links for the articles that were published in the Journal of Accounting, Ethics and Public Policy between 1998-2022. Topics include financial and managerial accounting, auditing, taxation, tax evasion, outsourcing, insider trading,...