Relevant bibliographies by topics / 3501 Accounting, auditing and accountability

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers

Academic literature on the topic '3501 Accounting, auditing and accountability'

Author: Grafiati
Published: 10 January 2023
Last updated: 28 January 2023

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles

Select a source type:

Consult the lists of relevant articles, books, theses, conference reports, and other scholarly sources on the topic '3501 Accounting, auditing and accountability.'

Next to every source in the list of references, there is an 'Add to bibliography' button. Press on it, and we will generate automatically the bibliographic reference to the chosen work in the citation style you need: APA, MLA, Harvard, Chicago, Vancouver, etc.

You can also download the full text of the academic publication as pdf and read online its abstract whenever available in the metadata.

Journal articles on the topic "3501 Accounting, auditing and accountability"

1

Agyemang, Gloria, Brendan O’Dwyer, and Jeffrey Unerman. "NGO accountability: retrospective and prospective academic contributions." Accounting, Auditing & Accountability Journal 32, no. 8 (December 2, 2019): 2353–66. http://dx.doi.org/10.1108/aaaj-06-2018-3507.

Full text
Abstract:
Purpose The purpose of this paper is to offer a retrospective and prospective analysis of the themes explored in the 2006 Accounting, Auditing and Accountability Journal special issue on non-governmental organisation (NGO) accountability. Design/methodology/approach The paper is a reflective review essay. Findings The paper outlines how a number of themes in the 2006 special issue addressing downward accountability, hierarchical accountability and management control have been subsequently developed in a selection of papers from the accounting literature. The development of these themes leads to several suggestions for future research in NGO accountability. Originality/value The paper offers a systematic, original perspective on recent developments in certain areas of the field of NGO accountability.
APA, Harvard, Vancouver, ISO, and other styles
2

Nyamori, Robert Ochoki, Abu Shiraz Abdul-Rahaman, and Grant Samkin. "Accounting, auditing and accountability research in Africa." Accounting, Auditing & Accountability Journal 30, no. 6 (August 21, 2017): 1206–29. http://dx.doi.org/10.1108/aaaj-05-2017-2949.

Full text
Abstract:
Purpose The purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in this accounting, auditing and accountability special issue. Design/methodology/approach This paper provides a contemporary literature review on governance and accountability in Africa, identifying the key developments in public sector reform and the research gaps that still need to be filled. While the paper focuses on Sub-Saharan Africa, the authors draw on examples from Ghana, Kenya, and South Africa – geographically representing east, west, and south of the continent. Findings The paper finds that governance has emerged as a crucial issue that has a significant effect on the economic development of African countries. This has been associated with a myriad of reforms which range from anti-corruption measures to public financial management reforms. The authors find that the implementation and effects of these reforms have not been adequately researched by accounting scholars. Research limitations/implications This is a review of a limited literature. Empirical research and a more comprehensive review of the literature from public administration and other disciplines might provide other new insights for research on governance in Africa. A further limitation is that the study has focused on a review of the most recent reforms while earlier reforms should be of particular interest to accounting historians. Originality/value This paper and other contributions to this special issue of AAAJ provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research on Africa.
APA, Harvard, Vancouver, ISO, and other styles
3

Adams, Carol, and Carlos Larrinaga. "Special issue ofaccounting, auditing and accountability journal." Social and Environmental Accountability Journal 25, no. 1 (April 2005): 14. http://dx.doi.org/10.1080/0969160x.2005.9651730.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Dumay, John, Charl de Villiers, James Guthrie, and Pei-Chi Hsiao. "Thirty years of Accounting, Auditing and Accountability Journal." Accounting, Auditing & Accountability Journal 31, no. 5 (June 18, 2018): 1510–41. http://dx.doi.org/10.1108/aaaj-04-2017-2915.

Full text
Abstract:
Purpose The purpose of this paper is to analyse the highly cited articles published in Accounting, Auditing and Accountability Journal (AAAJ), since its inception, to answer three research questions: first, how have scholarly articles published in AAAJ developed? second, what are the focus areas and characteristics of articles in AAAJ, and who are the influential authors? third, who are the emerging next generation scholars and what are the emerging research themes in AAAJ? Design/methodology/approach A structured literature review (SLR) was used to analyse 126 most cited classic AAAJ articles and 21 additional emerging articles published between 1988 and 2016. Traditional literature reviews can have varied results because of a lack of rigour. The SLR method allows for an examination in detail of the articles, authors, focus areas and pattern of AAAJ publishing over three decades. Findings The findings show increased diversity in more recent years in theories, methods, origins, focus areas, and where AAAJ articles are cited, which highlights that the interdisciplinary accounting research project is maturing and remaining true to the ideal of being inclusive. Research limitations/implications Within this diversity, the analyses show that AAAJ remains focussed on and presents opportunities for impactful accounting research related to social issues, including non-financial corporate reporting/disclosure, public sector accounting, corporate governance and alternative forms of accounting, audit and accountability. Additionally, there is a need for more practice-based research to address the “wicked” problems at the intersection between accounting and society. Originality/value This paper presents accounting researchers with an opportunity to develop insightful and publishable studies. Also, it serves as a basis for developing future research agendas in the interdisciplinary accounting field.
APA, Harvard, Vancouver, ISO, and other styles
5

Warnock, Keith. "Auditing Bloom, editing Joyce: accounting and accountability inUlysses." Accounting, Business & Financial History 18, no. 1 (March 2008): 81–95. http://dx.doi.org/10.1080/09585200701824765.

Full text
APA, Harvard, Vancouver, ISO, and other styles
6

Phiri, Joseph, and Pinar Guven-Uslu. "Social networks, corruption and institutions of accounting, auditing and accountability." Accounting, Auditing & Accountability Journal 32, no. 2 (February 18, 2019): 508–30. http://dx.doi.org/10.1108/aaaj-07-2017-3029.

Full text
Abstract:
Purpose The purpose of this paper is to investigate institutions of accountability in Zambia in order to understand how social networks may influence such institutions not to discharge their mandates as expected from time to time. The study equally seeks to explore how social networks may perpetuate corrupt activities and compromise the functioning of institutions of accountability. Design/methodology/approach The conceptual framework adopted in this study draws on insights from social network theory (SNT) and Bourdieu’s ideas of capital to devise a critical lens for investigating network activity and its influence on the functioning of institutions of accountability. Qualitative data were collected through semi-structured interviews with respondents drawn from different institutions of accountability. Social network analysis was conducted through content analysis. Findings Research findings highlight the presence of networks of a corrupt nature operating within government structures and some institutions of accountability. Manifested in the form of systemic and familial archetypes, these networks appear to be championed and propelled by senior government officials like controlling officers and other actors of a political nature including ministers and presidents. Most of these corrupt activities are organised through brokerage mechanisms that interface internal and external networks. Research limitations/implications Due to the clandestine nature of corruption activities, however, the study was unable to determine measures of centrality and density since these details were not forthcoming during interviews. Such information could only become available if willing individuals involved in corruption could be identified so that they explain who they conduct their corruption with together with the number of connections involved and the most influential individuals in those networks. Social implications This study helps us to understand that activities of a corrupt nature are often undertaken through well-connected groups and networks that make it difficult for institutions of accountability to detect and untangle such activity. The study also suggests that accountants and other accountability actors may have forgotten that accounting is not just a technical discourse for enhancing one’s economic status but is an ethical profession as well. There is a great need to put institutions in place which should hold everyone, including the president and ministers, accountable to the Zambian people in the light of wrongdoing. Dismantling the corrupt network activities inferred from the data entails a complete top-down change in systems of politics, governance, wealth distribution and social values. Originality/value This study contributes towards filling the gap of undertaking accounting research of a critical nature focussed on African contexts (Rahaman, 2010). The paper is equally an attempt at providing empirical flesh to Laughlin’s (1991) framework on organisational transformations through complementing that framework with SNT. The study is also among the first to draw on the experiences and insights of actors working within institutions of accountability to highlight accountability challenges within an African context.
APA, Harvard, Vancouver, ISO, and other styles
7

Guthrie, James, and Lee Parker. "Diversity andAAAJ: interdisciplinary perspectives on accounting, auditing and accountability." Accounting, Auditing & Accountability Journal 17, no. 1 (February 2004): 7–16. http://dx.doi.org/10.1108/09513570410525184.

Full text
APA, Harvard, Vancouver, ISO, and other styles
8

Ng, Andy Y. "Public Accountability and Performance Auditing in Government." International Journal of Auditing 6, no. 2 (July 2002): 109–18. http://dx.doi.org/10.1111/j.1099-1123.2002.tb00008.x.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Baker, Ron. "Special issue: Government accounting, auditing and accountability: A Canadian perspective." Canadian Journal of Administrative Sciences / Revue Canadienne des Sciences de l'Administration 36, no. 2 (June 2019): 288–89. http://dx.doi.org/10.1002/cjas.1536.

Full text
APA, Harvard, Vancouver, ISO, and other styles
10

Babatunde, Shakirat Adepeju, and Opoku Fofie. "Equipping Public Servants with Accrual Accounting for Transparency, Accountability and Efficiency – Evidence from Nigeria and Ghana." Accounting and Finance Review (AFR) Vol.1(1) Dec. 2016 1, no. 1 (December 1, 2016): 01–10. http://dx.doi.org/10.35609/afr.2016.1.1(1).

Full text
Abstract:
Objective - This study is based on the social welfare viewpoint of accounting. It examines the benefits of accrual accounting as a replacement for cash accounting as a measure to enhance public service transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana. Methodology/Technique - This study is based on a sample of 375 respondents from the accounting, auditing and budgeting cadres and legislatives of the public sector in Nigeria. In the Ghana perspective, 25 high-ranking public servants in the accounting, auditing and budgeting cadres were interviewed for the study. Three hundred and twenty-six valid responses representing 87% of the samples in Nigeria and the Ghana context were retrieved for analysed via descriptive statistics. Findings - Findings indicate that there is a significant association between accrual accounting and transparency, accountability, and efficiency in the public sectors of Nigeria and Ghana. Novelty - This study has the potential for improving financial reporting in the public sector. It is useful to researchers and academics because its focus on societal accounting is of current interest to accounting professionals and researchers. Type of Paper: Empirical Keywords: Accountability; Accrual accounting; Public servants; Efficiency; Transparency. JEL Classification: H83, M41.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Dissertations / Theses on the topic "3501 Accounting, auditing and accountability"

1

Everett, Jeffery Stephen. "Accounting, auditing and accountability in Canada's national parks." Thesis, National Library of Canada = Bibliothèque nationale du Canada, 2001. http://www.collectionscanada.ca/obj/s4/f2/dsk3/ftp05/NQ64860.pdf.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Bradbury, M. E. "Characteristics of firms and voluntary interim earnings disclosures." Thesis, University of Auckland, 1988. http://hdl.handle.net/2292/1992.

Full text
Abstract:
This thesis reviews the evolution of interim reporting in New Zealand. The attempts to regulate interim reporting by the stock Exchange Association of New Zealand and the lobbying behaviour of affected parties are documented. The regulation of interim reporting is interpreted as a series of self-interest actions by the affected parties. In 1973 semiannual reports were mandated for all firms listed on the New Zealand stock Exchange. However, the content of these reports, was not specified until 1976. The extent of voluntary reporting practice prior to 1973 is recorded. The major empirical analysis of the thesis examines the association between corporate characteristics and the voluntary disclosure of semiannual earnings during the period 1973 to 1976. The analysis shows that firms with high semiannual earnings disclosures have more shares issued, have paid an interim dividend, carry relatively less inventory, are in a more seasonal industry and have a greater earnings forecast error. Assets in place, political costs of disclosure and competitive costs of disclosure are not found to be associated with the level of semiannual earnings disclosure. Sensitivity analysis indicates that the significance of the explanatory variables depends on firm size and upon the threshold level of disclosure.
APA, Harvard, Vancouver, ISO, and other styles
3

Teixeira, Alan. "Disclosure Rules, Manager Discretion and the Relative Informativeness of Earnings Components." Thesis, University of Auckland, 2001. http://hdl.handle.net/2292/2401.

Full text
Abstract:
This is a study of earnings quality, examining whether components of earnings based on New Zealand (N.Z.) accounting classification systems have different information parameters. The N.Z. environment provides a unique opportunity to examine a period with no legislative backing of accounting standards and a flexible accounting standard. Combined, this gave mangers the ability to clearly identify earnings components they considered to be differentially informative. Informativeness is assessed by the ability of current period earnings to predict next period earnings and the contemporaneous relation between returns and earnings. The results indicate that disaggregated reported earnings are more informative than aggregated earnings in a non-trivial way. In one of the sample periods disaggregated earnings explained 29% of the variance in returns, more than twice the explanatory power of aggregated earnings. N.Z. accounting standard setters replaced SSAP7 with FRS7 in 1994 contending that the discretion available to mangers reduced the informativeness of earnings. Not only do the results not support that contention but earnings informativeness has fallen since FRS7 came into effect, suggesting that standard setters should revisit that decision. The results also have implications for the content and form of the N.Z. Stock Exchange (NZSE) preliminary announcement. "Unusual earnings" reported to the NZSE by companies are shown to be differentially informative to investors yet the NZSE does not always identify these components when the preliminary announcement is summarised and disseminated to market participants. To summarise, the effective codification of earnings brought about by FRS7 has reduced the informativeness of earnings – locking differences between components into total earnings. The N.Z. results beg the question as to whether similar economic events are locked into the COMPUSTAT summary earnings variables for U.S. data.
APA, Harvard, Vancouver, ISO, and other styles
4

Goodwin, J. D. "Audit judgments of revalued non-current assets." Lincoln University, 1994. http://hdl.handle.net/10182/1770.

Full text
Abstract:
The revaluation of non-current assets has become an accepted accounting practice in many countries including the United Kingdom, Australia and New Zealand. This practice has implications for the external auditor who must decide whether to accept a valuation as reasonable and how much evidence to collect to support the decision. This thesis represents the first study to examine audit decision making in this area. Because of the absence of prior research, a series of structured interviews was undertaken with audit partners to identify the main audit issues. The results of these interviews, together with the relevant literature, were used to identify some of the factors that may impact on audit judgments concerning revalued assets. Hypotheses were developed and two complementary experiments were designed to test them. These were based on the premise that client management may be motivated to revalue in order to improve the appearance of the balance sheet, thereby increasing the inherent risk of misstatement. A 2 x 2 between-subjects design was used for both experiments, and the dependent variables measured were estimates of the planned audit hours to be spent on the revalued assets and likelihood judgments that the valuations would be accepted as reasonable. Experiment One considered the situation where auditors are faced with two conflicting risks which are likely to exist simultaneously in the audit environment. These were the threat of litigation arising from the client's breach of a debt covenant and the risk of losing the client. The study examined auditors' responses to high and low levels of these risks on the audit of revalued owner-occupied property and an investment property. For the planned audit hours, results indicated a strong interaction effect between the two factors, with auditors planning to spend significantly more time on the audit of revalued assets when both the risk of breaching a debt covenant was high and the risk of losing the client was low. Similar results were found for the likelihood judgment that the valuations would be accepted as reasonable, except that for the investment property the results were only marginally significant. Experiment Two examined the impact of a proposal to issue shares to the public and the competence of the independent valuer on the audit of four classes of non-current assets. Results indicated that auditors would plan to spend longer on the audit of revalued assets when the client proposed to make a share issue and also when the competence of the valuer was lower. They were also less likely to accept the valuations as reasonable in these cases. However, an interaction effect between class of asset and competence of the valuer indicated that concern with some aspects of the evidence could override subjects' sensitivity to the competence of the valuer. An additional finding was a significant experience effect for the likelihood judgments, based on the number of audits, in which subjects had been involved, that had included asset revaluations. More experienced subjects were more likely than less experienced subjects to accept the valuations as reasonable.
APA, Harvard, Vancouver, ISO, and other styles
5

Zhai, Y. H. "Asset revaluation and future firm operating performance : evidence from New Zealand : a thesis submitted in partial fulfilment of the requirements for the degree of Master of Commerce and Management at Lincoln University /." Diss., Lincoln University, 2007. http://hdl.handle.net/10182/219.

Full text
Abstract:
The regulatory framework of many countries allows the upward revaluation of assets. Previous studies on the association of asset revaluation and future performance in Australia (Barth and Clinch, 1998), U.K. (Aboody, Barth and Kasznik, 1999) and Hong Kong (Jaggi and Tsui, 2001) have shown that upward asset revaluations are positively associated with the firm’s operating performance, suggesting that asset revaluations are value relevant. This study extends the previous research by focusing on the New Zealand environment with recent data to examine the association of upward asset revaluation and future operating performance. There is no obvious evidence indicating that upward revaluations are associated with operating performance in New Zealand. Our market assessments show that current year asset revaluations are related to share prices and returns, but are not statistically significant.
APA, Harvard, Vancouver, ISO, and other styles
6

De, Silva T.-A. "Voluntary environmental reporting: the why, what and how." Lincoln University, 2008. http://hdl.handle.net/10182/928.

Full text
Abstract:
Society is increasingly calling for organisations to demonstrate corporate social responsibility (CSR). To fulfil this demand, organisations need to be accountable, democratic and transparent to their stakeholders. This can be achieved using a number of tools including communication about the environmental, social and economic impacts of an organisation’s actions and activities. Yet despite the importance of communicating environmental information, and society’s heightened environmental awareness, organisations are still demonstrating an insufficient commitment to environmental reporting, continuing their reluctance to be open and accountable about their environmental impacts. This suggests organisations currently have little understanding of why they should report, what they should report and/or how they should report. For environmental reporting progress to be achieved it is important that we have knowledge of how various factors influence voluntary environmental reporting engagement. This research, in contributing to and extending the body of environmental reporting knowledge, aims to provide an understanding of the Why, What and How of voluntary environmental reporting by specifically examining: why organisations should, and why organisations do, voluntarily report environmental information; what environmental information organisations should, and what environmental information organisations do, voluntarily report; and how organisations should, and how organisations do, voluntarily report environmental information. In using a combination of research methodologies this research extends prior CSR reporting studies – closing the gap between voluntary environmental reporting practice and theory, providing better insights into the underlying reasons and motivations for voluntary environmental reporting, and providing improved knowledge of the considerations made by companies as part of the voluntary environmental reporting process. In doing so, this research presents a more recent examination of voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies. Aspects of voluntary environmental reporting that have not been extensively examined before, particularly in Australasia, are examined. These include a focus on content-quality (as opposed to reporting quantity), an investigation of the effect of public pressure (using a combination of three proxy measures), and, through the use of qualitative research, an expansion of the insights obtained from quantitative data. This research finds that New Zealand and Australian publicly listed companies continue to have an insufficient and incorrect understanding of why they should report, what they should report and/or how they should voluntarily report environmental information. This deficient understanding results in voluntary environmental reporting in their annual reports which is inadequate – the reporting lacks meaning and purpose (i.e. has form but little or no substance), and reflects managers’ incorrect perceptions about the environmental impact of their company’s actions and activities. As a result voluntary environmental reporting in the annual reports of New Zealand and Australian publicly listed companies fails to “… give an understanding, which is not misleading, …” of the environmental consequences of an organisation’s actions and activities (adapted from Alexander & Jermakowicz, 2006, p. 132), providing little accountability to stakeholders, and serving neither external stakeholders nor those reporting well. As the demand for organisations to demonstrate accountability to stakeholders continues to increase over time it is important to develop informed environmental reporting guidance and undertake further examinations of the Why, What and How of environmental reporting.
APA, Harvard, Vancouver, ISO, and other styles
7

Alharasis, Esraa Esam. "The Impact of Fair Value Disclosure on Audit Fees of Jordanian Listed firms." Thesis, 2021. https://vuir.vu.edu.au/42513/.

Full text
Abstract:
The ever-increasing use of Fair Value Accounting (FVA) is preferable in promoting such benefits as relevant financial information and improving transparency of financial reporting compared to traditional accounting methods (McDonough et al. 2020). At the same time, the passage of FVA introduces substantial difficulties from the audit perspective in obtaining and confirming fair value inputs (Bradley & Sun 2021; Griffith 2020). Given the rising use of complex estimates of FVA, the problem of management bias can lead to demands for high-quality audit services. Consequently, more audit effort and time are required from auditors to provide assurance in financial reporting which eventually leads to higher audit fees (Sangchan et al. 2020). This study’s primary motivation is driven by the limited and inconclusive research on the monitoring costs resulting from Fair Value Disclosure (FVD) (Miah 2019). Therefore, it aims to examine the relationship between FVD and audit fees paid by Jordanian firms from 2005 through to 2018. It explores the relationship between the presence of FVD and audit fees and looks closely at the relationship between the proportion of fair-valued assets and audit fees. Due to the uniqueness of this study’s institutional environment characteristics, the impact of a number of ownership structure factors (including family, government and financial institutional ownership) on the association between the proportion of fair-valued assets and audit fees is examined. The moderating role of the major two auditor industry expertise attributes: market share (MS) and portfolio share (PS) on the link between the proportion fair-valued assets and audit fees is also investigated. This study, moreover, considers further factors of the auditees’ industry type, such as whether the entity is in the financial or non-financial sector. An analysis is also conducted to produce new empirical evidence on the effect of the Global Financial Crisis (GFC) on the association between the proportion of fair-valued assets and audit pricing. This study is based on the publicly available secondary data from a sample of annual reports published by Jordanian firms listed on the Amman Stock Exchange (ASE). This analysis employs an Ordinary Least Squares (OLS) regression to test the developed hypotheses. A number of additional analyses and sensitivity tests are also conducted to ensure that the main regression results are robust to different measurements and estimators. The regression analysis finds that a greater level of FVD (and proportion of fair-valued assets) is the major driver of higher audit fees. The results are more pronounced for firms with larger ratios of the subjective FVDs (Level 3 assets). Further, a significant and positive difference in the association between the proportion of fair-valued assets and audit fees is evident for finance industry vs. non-finance industry. Specifically, the moderating impact of industry type is significantly positive (negative) in relation to Level 2 (Level 1) assets but not significant for Level 3 assets. A significantly negative (positive) impact of the pre-crisis (post-crisis) period on the association between the proportion of fair-valued assets and audit fees is confirmed. The regression findings, moreover, confirm a negative impact of the moderating pre-crisis over fair value inputs, whereas a positive impact of post-crisis is documented only for Level 1 assets. These findings are in line with the agency and stakeholder theories as the conjunction between the different types of users and the likelihood of material misstatements, and managers’ fraud following the application of FVA have led to abuse of power. Shareholders have potentially been misled simply to serve managements personal interests. The current study’s results are consistent with agency and stakeholder theories, and indicate that family ownership leads to a weaker relationship between the proportion of fair-valued assets and audit fees. Conversely, the analysis confirms the opposite for both governmental and financial institutional ownership factors. This is also consistent with signalling theory. The regression, moreover, confirms that the nature of the impact of moderating family ownership on the association between Level 1 assets and audit fees is significantly negative (not for Level 2 and Level 3 assets). The analysis confirms that state ownership in the case of the subjective fair values (Level 3 assets) leads to expensive audit fees being charged. The regression, moreover, confirms that the association between the highly uncertain fair values (Level 3 assets) and audit fees is strengthened when financial institution ownership exists. In line with the signalling theory, the analysis suggests that the association between the proportion of fair-valued assets and audit fees is strengthened when the client hires industry specialist auditors identified by MS. Conversely, industry specialists identified by the PS approach are not significantly moderating the relationship between the proportion of fair-valued assets and audit fees. With respect to fair value hierarchy level inputs, Level 1 was the only level found to be moderated by both scenarios with positive (negative) sign under the product differentiation scenario (shared efficiency scenario). The results furthermore support the agency and stakeholder theories. This study pioneers the topic by examining post-FVA transformation consequences in a developing country, Jordan (Abdullatif 2016). It is the first attempt of its kind to examine the integration of the agency, signalling and stakeholder theories with fair value proxies to establish and evaluate the nature of the relationship between FVD and audit fees (Samaha & Khlif 2016). Results of this study provide policymakers and standard setters with updated empirical evidence originating from a non-Western setting about the post-implementation costs of IFRS/FVA. The findings also benefit regulatory authorities on monitoring and governing the audit profession, which could lead to considering the challenges of auditing the less verifiable fair values. This research assists Jordan’s government in providing more specific guidelines and recommendations that simplify and guarantee best practices of FVA. This contribution makes the findings of the study more relevant to wider settings. Arguably, the findings from Jordan as a study site can reasonably be generalised to other countries in the ME, especially to those that have not yet applied or recently have applied fair value model.
APA, Harvard, Vancouver, ISO, and other styles
8

Viana, Luís Filipe Cracel. "Accounting, Reporting, Auditing and Public Accountability of Public-Private Partnerships: The Portuguese Experience." Doctoral thesis, 2022. https://hdl.handle.net/10216/139579.

Full text
APA, Harvard, Vancouver, ISO, and other styles
9

Kusuma, Hadri. "The information content of the cash flow statement : an empirical investigation." Thesis, 1999. https://vuir.vu.edu.au/15295/.

Full text
Abstract:
The general objective of the present study is to investigate and assess the information content of cash flow disclosures as required by the AASB 1026 "Statement of Cash Flows". The information content is measured in terms of the degree of the relationship between cash flow variables and security returns. In examining the information content of cash flows, two objectives are then developed: to investigate the ability of the cash flow component in predicting future cash flows, and to compare the ability of cash flows and earnings in predicting future cash flows.
APA, Harvard, Vancouver, ISO, and other styles
10

Varghese, Scaria. "The just-in-time philosophy and the accounting implications." Thesis, 1993. https://vuir.vu.edu.au/15719/.

Full text
Abstract:
This minor thesis looks at the accounting practices of the Just In Case philosophy and the changes JIT has brought to the traditional accounting. It further explains the JIT philosophy; human resource accounting and its implications; financial accounting and its implications; the pitfalls of present cost accounting; management accounting and its implications; JIT cost accounting of the future; and finally sheds some lights on the Australian experiences of JIT manufacturing.
APA, Harvard, Vancouver, ISO, and other styles
More sources

Books on the topic "3501 Accounting, auditing and accountability"

1

Australia. Parliament. Joint Committee of Public Accounts. A focus on accountability: Review of Auditor-General's reports, 1992-93. Canberra: Australian Govt. Pub. Service, 1995.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
2

Uganda. The Public Finance and Accountability Act, 2003. Entebbe, Uganda]: Uganda Print. and Pub. Corp., 2003.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
3

United States. Congress. House. Committee on Oversight and Government Reform. Unaccountable government: GAO reports show feds struggling to track money and performance : hearing before the Committee on Oversight and Government Reform, House of Representatives, One Hundred Thirteenth Congress, first session, July 10, 2013. Washington: U.S. Government Printing Office, 2013.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
4

Finance, Ontario Ministry of. Leaders' symposium, Making accountability work: Summary of proceedings. Toronto, Ont: Ministry of Finance, 2000.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
5

Kano, Nigeria) National Conference on Ethical Issues in Accounting (2nd 2004. Prudence, transparency and accountability: Proceedings of the second National Conference on Ethical Issues in Accounting. Kano?]: Gidan Dabino Publishers, 2004.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
6

Ireland. Oireachtas. Dáil. Committee on Public Expenditure. Comparáidí idirnáisiúnta maidir le cuntasacht pharlaiminteach i ndáil le caiteachas poiblí =: International comparisons of parliamentary accountability for public expenditure. Dublin: Stationery Office, 1987.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
7

Monrose, Eustace. Investigation into National Conservation Authority (NCA). [Castries, St. Lucia]: s.n., 2005.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
8

Accounts, Australia Parliament Joint Committee of Public. A continuing focus on accountability: Review of Auditor-General's reports, 1993-94 and 1994-95. Canberra: Australian Govt. Pub. Service, 1996.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
9

Sarkar, Asit K. The accountability of mixed corporations. [Ottawa]: Canadian Centre for Management Development, 1992.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
10

Brogan, Brian. Legislating for fiscal responsibility: The prospects for enhancing public management through transparency and accountability in Papua New Guinea. Port Moresby, Papua New Guinea: Institute of National Affairs, 1998.

Find full text
APA, Harvard, Vancouver, ISO, and other styles
More sources

Book chapters on the topic "3501 Accounting, auditing and accountability"

1

Purpura, Philip P. "Accounting, Accountability, and Auditing." In Security and Loss Prevention, 305–19. Elsevier, 2013. http://dx.doi.org/10.1016/b978-0-12-387846-5.00011-5.

Full text
APA, Harvard, Vancouver, ISO, and other styles
2

Purpura, Philip P. "Accounting, Accountability, and Auditing." In Security and Loss Prevention, 337–54. Elsevier, 2019. http://dx.doi.org/10.1016/b978-0-12-811795-8.00011-4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
3

Purpura, Philip P. "Accounting, Accountability, and Auditing." In Security and Loss Prevention, 249–62. Elsevier, 2008. http://dx.doi.org/10.1016/b978-0-08-055400-6.50017-0.

Full text
APA, Harvard, Vancouver, ISO, and other styles
4

Bovens, Mark, Robert E. Goodin, Thomas Schillemans, Christie Hayne, and Steven E. Salterio. "Accounting and Auditing." In The Oxford Handbook of Public Accountability. Oxford University Press, 2014. http://dx.doi.org/10.1093/oxfordhb/9780199641253.013.0014.

Full text
APA, Harvard, Vancouver, ISO, and other styles
5

Zook, Ze. "Public Relations Auditing and Accountability With Digitalised Decentralised Ecosystems." In Perspectives of Management Accounting for Sustainable Business Practices, 183–212. IGI Global, 2022. http://dx.doi.org/10.4018/978-1-6684-4595-2.ch010.

Full text
Abstract:
This chapter explores the notion of public relations accountability in the not-so-distant future with the integration of blockchain technology as championed and demanded by several brands, considering its impact on the dissemination of communication, coherency, and efficiency of the firm. Issues are around value delivery with reputation management, the new online ecosystem, and stakeholder relations. This text puts forward a radical proposition that would position the public relations profession and industry in a favourable position in relation to blockchain technology.
APA, Harvard, Vancouver, ISO, and other styles
6

Botzem, Sebastian. "Institutionalizing austerity accounting in Europe: the implementation of European Public Sector Accounting Standards as crisis response." In The Changing Politics and Policy of Austerity, 42–60. Policy Press, 2021. http://dx.doi.org/10.1332/policypress/9781447359517.003.0003.

Full text
Abstract:
Public accounts are the basis for state activities. The introduction of market-oriented public sector accounting standards in Europe marks a shift towards an increasing influence of capital markets. European Public Sector Accounting Standards (EPSAS) are currently being implemented and privilege the information needs of investors and capital providers. This provides a challenge to democratic accountability and is likely to intensify pressure for austerity politics. By now, market-oriented public sector accounting is established at almost all political levels and is likely to intensify strict budgetary control in Europe, effectively establishing an ‘austerity infrastructure’. The main actors engaged in bringing about this new regime are state bureaucrats and statisticians as well as accounting practitioners from large auditing firms.
APA, Harvard, Vancouver, ISO, and other styles
7

Rana, Tarek. "New Public Management Reforms and Modernization Changes in Australia." In Advances in Electronic Government, Digital Divide, and Regional Development, 1–17. IGI Global, 2018. http://dx.doi.org/10.4018/978-1-5225-3731-1.ch001.

Full text
Abstract:
This chapter explores and explains recent modernisation changes in the Australian Public Sector and provides insights on implications of new public management style reform for public sector accounting, auditing and accountability systems and practices. By adopting a narrative analysis approach, this chapter reconnoitres the change by dissecting the public-sector governance, performance and accountability reform and identifies significant modernisation changes in public sector management which has switched focus from a “rules-based” to “principles-based” accountability framework. Moreover, this chapter highlights the changes, challenges and opportunities that arises with the implementation of the new framework which can be seen as an innovative determination of modernisation. The modernisation change in Australia has produced new ideas of good governance and requirements for meaningful accountability systems and practices by mobilising various accountability mechanisms such as accountable authority, corporate plan, program evaluation, performance measurement, and risk management.
APA, Harvard, Vancouver, ISO, and other styles
8

Wang, Yijun, and Kyoungjin Bae. "Kupiao and the Accounting System of the Imperial Household Workshops." In Making the Palace Machine Work. Nieuwe Prinsengracht 89 1018 VR Amsterdam Nederland: Amsterdam University Press, 2021. http://dx.doi.org/10.5117/9789463720359_ch03.

Full text
Abstract:
Focusing on kupiao, a rudimentary document of accounting, this chapter explores the accounting system of the Imperial Workshops in Qing China. Spurred by a series of institutional reforms, a complex budgeting and auditing system developed at the Imperial Workshops during the eighteenth century. As the records of day-to-day transactions between various Works and other departments, kupiao instantiated the operation of production and finance as a correlated system. Tracing the paper trails of kupiao, therefore, we locate the manufacturing processes of the Workshops at the intersection of artisanal collaboration and the administrative cycles of budgeting and audits in which various bureaus participated. By comparing the accounting systems of the Imperial Workshops and the Qing state, moreover, we argue that the former modelled after the zouxiao system of the state. Both systems shared as their principles rigorous accountability and the pursuit of checks and balances.
APA, Harvard, Vancouver, ISO, and other styles

Conference papers on the topic "3501 Accounting, auditing and accountability"

1

Chikutuma, Chisinga. "Integrated Reporting: A Story of Stakeholder Accountability." In 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icaat-16.2016.4.

Full text
APA, Harvard, Vancouver, ISO, and other styles
You might also be interested in the extended bibliographies on the topic '3501 Accounting, auditing and accountability' for particular source types:
Journal articles Dissertations / Theses Books
We offer discounts on all premium plans for authors whose works are included in thematic literature selections. Contact us to get a unique promo code!

To the bibliography