Repository - Page 11

Harmonising public sector accounting laws and regulations of the European Union member states: powers and competences Hot

Uploaded by Karoline Helldorff December 15, 2021 2766

Author(s)

Paper language

English

Keywords

administrative law, EPSAS, European administrative space, harmonisation, public sector accounting

Category

International Accounting / Accounting Harmonization

Fighting or supporting corruption? The role of public sector audit organizations in Brazil Hot

Uploaded by André Lino November 27, 2021 1975

Author(s)

Paper language

English

Keywords

Audit Court; Corruption; Selective Justice; Political Influence; Politicization; Independence

Category

Auditing

How to get the paper

From the journal

https://www.sciencedirect.com/science/article/abs/pii/S1045235421001039

Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event Hot

Uploaded by Pierre Donatella November 18, 2021 1814

Author(s)

Paper language

English

Keywords

Annual report; Crisis; COVID-19; Disclosure; Public sector accounting; Subsequent event

Category

Financial accounting

How to get the paper

From the journal

Journal of Public Budgeting, Accounting & Financial Management

Earnings management in public-sector organizations: a structured literature review Hot

Uploaded by Pierre Donatella November 12, 2021 2070

Author(s)

Paper language

English

Keywords

Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review

Category

Financial accounting
Other

How to get the paper

From the author (email)

pierre.donatella@kfi.se

From the journal

Journal of Public Budgeting, Accounting & Financial Management

Further evidence on the relationship between audit industry specialisation and public sector audit quality Hot

Uploaded by Pierre Donatella November 12, 2021 1798

Author(s)

Pierre Donatella

Paper language

English

Keywords

Audit industry specialisation; Audit quality; Harmonisation

Category

Auditing

How to get the paper

From the author (email)

pierre.donatella@kfi.se

From the journal

Financial Accountability & Management

CFO characteristics and opportunistic accounting choice in public sector organizations Hot

Uploaded by Pierre Donatella November 12, 2021 1921

Author(s)

Paper language

English

Keywords

CFO; Compliance; Earnings management; Accounting choice; Upper echelons theory

Category

Financial accounting

How to get the paper

From the author (email)

Torbjorn.Tagesson@liu.se

From the journal

Journal of Management and Governance volume

Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities Hot

Uploaded by Pierre Donatella November 12, 2021 1728

Author(s)

Pierre Donatella

Paper language

English

Keywords

Accrual accounting; Earnings management; Financial performance adjustments; Political competition; Political incentives

Category

Financial accounting

How to get the paper

From the journal

Public Money & Management

Determinants of mandatory disclosure compliance in Swedish municipalities Hot

Uploaded by Pierre Donatella November 12, 2021 2595

Author(s)

Pierre Donatella

Paper language

English

Keywords

Compliance; Disclosure; Isomorphism; Harmonization

Category

Financial accounting

How to get the paper

From the journal

Journal of Public Budgeting, Accounting & Financial Management

Public Pension Governance and Opportunistic Accounting Choice: A Politico-Economic Approach Hot

Uploaded by Pierre Donatella November 12, 2021 2023

Author(s)

Paper language

English

Keywords

public pension governance; opportunistic accounting; pension funding; discount rates

Category

Financial accounting

How to get the paper

From the journal

The American Review of Public Administration

Do audit firm and audit costs/fees influence earnings management in Swedish municipalities? Hot

Uploaded by Pierre Donatella November 12, 2021 2461

Author(s)

Paper language

English

Keywords

audit cost; audit fee; audit firm; earnings management; municipality

Category

Auditing
Financial accounting

How to get the paper

From the author (email)

Mattias.Haraldsson@fek.lu.se

From the journal

International Review of Administrative Sciences

How to get the paper

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