Relevant bibliographies by topics / Public Financial Reporting Quality

Contents

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

Academic literature on the topic 'Public Financial Reporting Quality'

Author: Grafiati
Published: 4 June 2025
Last updated: 1 August 2025

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Journal articles on the topic "Public Financial Reporting Quality"

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Ojeh, N. O., and R. C. Eze. "The Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Reporting Quality in the Public Sector." Global Journal of Auditing and Finance 5, no. 1 (2023): 14–27. https://doi.org/10.5281/zenodo.10033595.

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This research investigates the impact of International Public Sector Accounting Standards (IPSAS) adoption on financial reporting quality in the Nigerian public sector. The study aims to examine the perceptions and experiences of Nigerian government officials, accountants, auditors, and financial reporting experts regarding the impact of IPSAS adoption on financial reporting quality. Additionally, it analyzes the changes in financial reporting practices and compliance with IPSAS in the Nigerian public sector following its adoption. The research employs a mixed-method approach, utilizing both s
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Florou, Annita, Serena Morricone, and Peter F. Pope. "Proactive Financial Reporting Enforcement: Audit Fees and Financial Reporting Quality Effects." Accounting Review 95, no. 2 (2019): 167–97. http://dx.doi.org/10.2308/accr-52497.

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ABSTRACT We examine the costs and benefits of proactive financial reporting enforcement by the U.K. Financial Reporting Review Panel. Enforcement scrutiny is selective and varies by sector and over time, yet can be anticipated by auditors and companies. We find evidence that increased enforcement intensity leads to temporary increases in audit fees and more conservative accruals. However, cross-sectional analysis across market segments reveals that audit fees increase primarily in the less-regulated AIM segment, and especially those AIM companies with a higher likelihood of financial distress
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Anuruddha, M.S., and P. Mahanamahewa. "The Influence of Internal Controls on Public Financial Reporting Quality (PFRQ) in Sri Lanka; an Empirical Study." Account and Financial Management Journal 06, no. 07 (2021): 2379–89. https://doi.org/10.47191/afmj/v6i7.02.

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<strong>ABSTRACT: </strong><em>Public financial reporting is accountable to maintain public trust by protecting the accountability, openness, and transparency of public money which leads to the good governance of the country. There were many criticisms over financial reporting quality by various stakeholders of entities across the countries. </em>There is a growing concern over the quality of PFR which determines the level of performing expectations of financial reporting. Assurance of PFR in Sri Lanka has deteriorated and been questioned by legislative authorities and interested parties becau
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Ngoc, Linh Tran. "Factors Affecting the Quality of Financial Statements." American Based Research Journal - ISSN (2304-7151) 10, no. 01 (2021): 258–71. https://doi.org/10.5281/zenodo.4764463.

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<em>The objective of this paper is to review research related to the quality of financial reporting in the private and public sectors, factors affecting the quality of public financial reporting, the role of accounting competence, leadership style to quality financial reporting. From there, the author proposes future research directions</em>
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Hope, Ole-Kristian, Wayne B. Thomas, and Dushyantkumar Vyas. "Financial Reporting Quality of U.S. Private and Public Firms." Accounting Review 88, no. 5 (2013): 1715–42. http://dx.doi.org/10.2308/accr-50494.

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ABSTRACT: Using a new database that contains accounting data for a large sample of U.S. private firms, we provide an investigation of financial reporting quality (FRQ) of U.S. private versus public firms. We find that in general public firms have higher accrual quality and are more conservative. The results are consistent with public firms' reporting reflecting greater demand for financial information. However, these reporting qualities of public firms are mitigated or eliminated in settings where public firms are more likely to manage earnings or face reduced demand for their financial inform
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Oyetola, Odewusi, Olalere Mayowa David, and Adegbie F.F. "Financial Reporting Quality at Public Universities in Southwest Nigeria." Asian Journal of Economics, Business and Accounting 24, no. 5 (2024): 283–96. http://dx.doi.org/10.9734/ajeba/2024/v24i51310.

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To help investors make timely and cost-effective judgments, financial reporting quality has been a pertinent topic of discussion in the global business community. It assists users in public organizations in selecting the best method for utilizing relevant accounting data. Research in the literature revealed that incidences of fraud and a lack of accountability result in subpar financial reporting, which undermines investor trust and shapes investment choices. Research indicates that a large number of colleges fail to incorporate audit quality into their daily operations in an effort to improve
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Mayadunnege, Senaka Anuruddh, and Prathiba Mahanamahewa Prof. "Influence the Quality of Accounting Information Systems and the Effectiveness of Internal Control on Public Financial Reporting Quality; an Empirical Sturdy." International Journal of Multidisciplinary Research and Analysis 04, no. 02 (2021): 155–67. https://doi.org/10.47191/ijmra/v4-i2-09.

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There is a growing concern over the public financial management practices including financial reporting of governments. People&#39;s concern over more productive public resource utilization has flourished. Not only that, transparency, accountability, and openness of public money utilizations have become more common. Financial reporting is a key leading instrument that is able to prove both ideas. The requirement stimulates governments to concern about the quality of financial reporting in the public sector. The government of Sri Lanka has already taken several steps to strengthen their public
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Dibua, Ekene C., Joy N. Ikilidih, and Szhamaki Mohammed. "Impact of International Financial Reporting Standard (IFRS) Adoption on Accounting Quality and Financial Reporting." Journal of Global Interdependence and Economic Sustainability 3, no. 6 (2024): 1–12. https://doi.org/10.5281/zenodo.11575347.

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<em>The adoption of International Financial Reporting Standards (IFRS) has been a significant development in the global financial reporting landscape, with the aim of enhancing the comparability, transparency, and quality of financial information. This study provided a comprehensive review of the existing literature on the impact of IFRS adoption on accounting quality and financial reporting. The study included 500 public listed firms from 6 different African countries. After satisfying the respective pre and post estimation tests, the researcher conducted descriptive analysis, correlation ana
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David, Olalere Mayowa, and Adegbie Folajimi Festus. "Audit Quality and Financial Reporting Quality in Selected Public Universities in South West Nigeria." South Asian Research Journal of Business and Management 5, no. 02 (2023): 46–55. http://dx.doi.org/10.36346/sarjbm.2023.v05i02.001.

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Financial reporting quality has been a relevant discus in the world business to aid investors in making timely and economical decisions. In public enterprises, it helps the users to determine the effective utilization of relevance. Evidence from literatures indicated that poor financial reporting quality as a result of lack of transparent, or lack of accountability and fraud had waned investors’ confidence and investors decisions. Study has it that many universities have not integrated audit quality in their operations for the enhancement of financial reporting quality. Therefore, this study i
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Omoregie, Nosa A. E., and Usifo John Eromosele. "FACTORS AFFECTING FINANCIAL REPORTING QUALITY IN NIGERIA PUBLIC SECTOR." International Journal of Social Science and Economic Research 05, no. 05 (2020): 1172–85. http://dx.doi.org/10.46609/ijsser.2020.v05i05.008.

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Dissertations / Theses on the topic "Public Financial Reporting Quality"

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Kisaku, Jobra Mulumba. "Impact of Financial Reporting Frameworks on the Quality of Not-for-Profit Financial Reports." ScholarWorks, 2017. https://scholarworks.waldenu.edu/dissertations/4644.

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Even when clean audit reports are issued for not-for-profit organizations (NFPOs), misuse of donor resources may continue for years without detection by financial statement users. Previous research has established creative accounting, haphazard reporting, and fraud among NFPOs. As a result, aid has been reduced and some projects have been suspended. With Uganda as the study area, the key research question was the following: What is the impact of financial reporting frameworks on the quality of financial reports in Uganda, controlling for class of external auditors? The purpose of this quantita
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Baxter, Peter J. "Audit committees and financial reporting quality." University of Southern Queensland, Faculty of Business, 2007. http://eprints.usq.edu.au/archive/00003632/.

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[Abstract]:This research investigated whether the formation of audit committees and their characteristics are associated with improved financial reporting quality. Modified versions of the models developed by Jones (1991) and Dechow and Dichev (2002) provided three measures of earnings quality, which were used to proxy for financial reporting quality. The audit committee characteristics investigated were: independence, expertise, activity, size and tenure.Several contributions to knowledge are made by this research. First, this research examined the association between audit committee formatio
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Miková, Tereza. "IFRS Influence on Financial Reporting Quality." Doctoral thesis, Vysoká škola ekonomická v Praze, 2010. http://www.nusl.cz/ntk/nusl-201134.

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Dissertation interfaces two current accounting issues: International Financial Reporting Standards and financial reporting quality. Theoretical framework begins with historical development and contemporary position of IFRS. It is followed by financial accounting quality where overview of methods is used for assessment of accounting quality. The literature underpinning represents the final part of theoretical part. Dissertation examines publicly traded Czech companies on Prague stock exchange and together their financial statements are presented under Czech accounting standards and later on swi
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Ghafran, Chaudhry. "Audit committees and financial reporting quality." Thesis, University of Sheffield, 2013. http://etheses.whiterose.ac.uk/4308/.

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This thesis examines the impact of audit committee characteristics on financial reporting quality in the context of a large sample of UK companies over the period 2007-2010. The notion of financial reporting quality is assessed by looking at the audit quality and earnings quality of the firms. This study utilises the audit fee and non-audit fee ratio as its proxies for audit quality and accruals based earnings management models as its proxies for earnings quality. The findings from the multivariate analysis show that audit committee meetings and financial expertise exert a significant positive
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Zhang, Xiu-Ye. "Noncompliance, financial reporting quality and director turnover." Thesis, Lancaster University, 2016. http://eprints.lancs.ac.uk/79291/.

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In this thesis, I examine the effects of noncompliance with securities laws on financial reporting quality and director turnover. The thesis consists of three main chapters. Chapter 2 introduces the enforcement actions brought by the Securities and Exchange Commission (SEC), based on which I collect data on noncompliance cases. It also describes the data collection process and reports summary statistics for noncompliance cases. It contributes to our understanding of the SEC’s enforcement actions. The dataset is used in examining the effects of noncompliance with regulations on financial report
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Aziz, Asmah Abdul. "Financial reporting by Scottish local authorities." Thesis, University of Aberdeen, 2000. http://digitool.abdn.ac.uk/R?func=search-advanced-go&find_code1=WSN&request1=AAIU603192.

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This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the research continued by analysing audit lags and audit incidents for the 32 new postreorganisation local authorities for 1996/97 and 1997/98. The researcher used Luder's (1992) contingency model of public sector accounting innovations as a framework to analyse the stimuli for financial reporting changes
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Al-Hussaini, Ahmed Nahar. "The quality of financial reporting practices in Kuwait." Thesis, Cardiff University, 2001. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.246533.

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Nallasivan, Srinivasan. "Developing a quality score methodology for financial reporting." Thesis, Massachusetts Institute of Technology, 2006. http://hdl.handle.net/1721.1/35106.

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Thesis (S.M.)--Massachusetts Institute of Technology, System Design and Management Program, 2006.<br>Includes bibliographical references (p. 85).<br>Money laundering is a huge problem that is faced by financial institutions and banks are mandated by the government to have strict policies and procedures towards anti-money laundering reporting. The outcome of a complex investigation process is a Suspicious Activity Report (SAR) which is used by Financial Crimes Enforcement Network (FINCEN) to trace back criminals and to curb the money laundering activities. This thesis work involves developing a
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Lo, Kin Ying. "Essays on liquidity shocks and firms' financial reporting quality." Thesis, University of British Columbia, 2011. http://hdl.handle.net/2429/39814.

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Problems of endogeneity often cloud interpretation in studies on the relation between firm disclosure and external financing. This dissertation uses two different liquidity shocks as natural experiments to provide new evidence in this research area. The first essay makes use of tightened liquidity supply in the banking industry following monetary contractions for examining the impact of credible accounting information on corporate financing and investments. Theory suggests that asymmetric information will restrict banks’ ability to raise additional financing to offset the liquidity losses caus
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Moretto, Edoardo <1993&gt. "Financial Reporting and Management Accounting: can Management Accounting provide support and value for a high quality Financial Reporting?" Master's Degree Thesis, Università Ca' Foscari Venezia, 2019. http://hdl.handle.net/10579/14830.

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In modern financial systems economic-financial information to the market is assuming an essential role in increasing market efficiency and in satisfying the investors's and istitutions's information need. Actually, financial information is the essential foundation of financial market operating mechanism since the role of such communication allows the reinforcement of relations between the enterprises and the financial system, through a faithful representation of business capabilities. It is the internal basic accounting system that keeps track of all the business activities. It is divided into
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Books on the topic "Public Financial Reporting Quality"

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United States. General Accounting Office, ed. CPA audit quality: Status of actions taken to improve auditing and financial reporting of public companies : report to the chairman, Oversight and Investigations Subcommittee, Committee on Energy and Commerce, House of Representatives. The Office, 1989.

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Financial Accounting Foundation. Governmental Accounting Standards Board. Objectives of financial reporting. Governmental Accounting Standards Board of the Financial Accounting Foundation, 1987.

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Victoria. Office of the Auditor-General. Performance reporting by public financial corporations. Victorian Government Printer, 2008.

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International Federation of Accountants. Public Sector Committee., ed. The government financial reporting entity. International Federation of Accountants, 1996.

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Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Government Finance Officers Association, 2005.

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Gauthier, Stephen J. Governmental accounting, auditing, and financial reporting. Government Finance Officers Association, 2012.

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Arora, M. L. Government accounting & financial reporting procedures (Tanzania). Research and Publications Committee, 1985.

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Education, Ontario Ministry of. PSAB & school board financial reporting. Ontario Ministry of Education, 2004.

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Raftery, William J. Government accounting and financial reporting manual. Warren, Gorham & Lamont, 1991.

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Association, Government Finance Officers, ed. Governmental accounting, auditing and financial reporting. Government Finance Officers Association, 1994.

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Book chapters on the topic "Public Financial Reporting Quality"

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Mokrzycka-Kogut, Katarzyna. "The concept and measurement of cultural determinants in economic sciences." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-3.

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Mokrzycka-Kogut, Katarzyna. "Introduction." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-1.

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Mokrzycka-Kogut, Katarzyna. "Quality of earnings as one of the objectives of financial reporting of public companies." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-4.

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Mokrzycka-Kogut, Katarzyna. "Analysis of the impact of cultural determinants on the quality of earnings illustrated with the example of European public companies." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-6.

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Mokrzycka-Kogut, Katarzyna. "Earnings as a measure of economic profit in the theories of economics and finance and accounting." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-2.

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Mokrzycka-Kogut, Katarzyna. "Conclusions." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-7.

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Mokrzycka-Kogut, Katarzyna. "Measures of earnings quality in accounting theory and in empirical research in accounting." In The Financial Reporting Quality of Public Companies. Routledge, 2022. http://dx.doi.org/10.4324/9781003280088-5.

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Christensen, Mark. "Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-20928-9_2284.

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Christensen, Mark. "Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-31816-5_2284-1.

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Christensen, Mark. "Financial Reporting." In Global Encyclopedia of Public Administration, Public Policy, and Governance. Springer International Publishing, 2022. http://dx.doi.org/10.1007/978-3-030-66252-3_2284.

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Conference papers on the topic "Public Financial Reporting Quality"

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Khan, Muhammad Azhar. "IMPACT OF FINANCIAL REPORTING QUALITY ON INVESTMENT EFFICIENCY AROUND THE GLOBE." In International Conference on Business, Economics, Law, Language & Psychology, 11-12 January 2024, Paris. Global Research & Development Services, 2024. http://dx.doi.org/10.20319/icssh.2024.3248.

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In developed markets, the documented enhancement of investment efficiency due to financial reporting quality has yet to address the question of whether such a correlation persists in emerging, frontier, and diverse markets. This study investigates the association between financial reporting quality and investment efficiency across 21,741 publicly listed firms spanning 36 countries worldwide, encompassing developed, emerging, frontier, and other markets. Comprehensive accounting data spanning the years 2000 to 2022 is gathered for all listed firms in 40 industries across these 36 countries havi
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Tshehla, Makgopa. "An Investigation of the Impact of Material Misstatements on the Quality of Financial Reporting for a Public Sector." In 5th International Conference on Business, Management and Finance. Acavent, 2022. http://dx.doi.org/10.33422/5th.icbmf.2022.08.50.

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Cvetković, Dragan, Sunčica Stanković, and Stefan Zimonjić. "Forensic accounting: The response of the accounting profession to the falsification of financial statements." In Employment, Education and Entrepreneurship 2024. Faculty of Business Economics and Entrepreneurship, 2024. https://doi.org/10.5937/eee24014c.

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Financial statements, as the final product of the accounting process, should present information that provides an objective view of the financial position and performance in accordance with applicable legal and professional regulations. Users of financial statements expect to find reliable, objective, and truthful data to realistically assess the financial and profitability position of a given business entity. In the modern business world, where financial statements are the basis for making key business decisions, the transparency and accuracy of these statements become crucial. However, finan
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Sekerez, Vojislav. "PREVOĐENJE FINANSIJSKIH IZVEŠTAJA U STRANOJ VALUTI – IZAZOVI ZA KVALITET KONSOLIDOVANOG FINANSIJSKOG IZVEŠTAVANJA." In 5. naučni skup Računovodstvena znanja kao činilac ekonomskog i društvenog napretka. Ekonomski fakultetUniverziteta u Kragujevcu, 2025. https://doi.org/10.46793/rz25.525s.

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The rapid increase in the number of groups of companies that operate internationally leads to an increase in the importance of consolidated financial statements, but at the same time it also imposes numerous challenges when compiling them. The process of translating financial statements of foreign subsidiaries into the reporting currency of the parent company has been the subject of frequent changes in accounting regulations in the last few decades, which was often accompanied by controversies and divergent views between members of the academic and professional public. The methodological frame
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Nosková, Marta, Petra Taušl Procházková, and Kristýna Machová. "Assessment of Non-financial Reports in the Context of Circular Economy: The Case of Czech Large Companies." In Liberec Economic Forum 2023. Technical University of Liberec, 2023. http://dx.doi.org/10.15240/tul/009/lef-2023-28.

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The attention to environmental protection, sustainability, CSR, circular economy, and other related concepts became increasingly important to economies and their businesses nowadays, especially at the EU level. The upcoming Corporate Sustainability Reporting Directive (CSRD, Directive 2022/2464) which requires many businesses to report on sustainability, is a good example. In the Czech Republic, many large companies are already publishing their non-financial reports voluntarily or obligatorily. The presented research focuses on the Circular Economy (CE) concept and aims to asses, whether CE-re
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Eglite, Aija, and Dace Kaufmane. "CHALLENGES TO THE FOOD WASTE RECYCLING SYSTEM IN LATVIA." In 23rd SGEM International Multidisciplinary Scientific GeoConference 2023. STEF92 Technology, 2023. http://dx.doi.org/10.5593/sgem2023v/4.2/s18.02.

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Prevention and reduction of food waste production, food waste conversion into energy and products as well as the proper disposal are sequential processes in the food system. Technological standards and a legal framework for food waste recycling, as well as amendments to the relevant legal acts � both national- and municipal-level ones � have been made in Latvia. In addition, the compliance with the European Waste Classification for Statistics have been verified and the participation of nongovernmental organizations have been promoted. Consumer education, financial stimuli, technical support, p
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Reizinger-Ducsai, Anita. "EXTENDED OF THE AUDIT: AUDIT OF SUSTAINABILITY REPORTS." In NORDSCI International Conference. SAIMA Consult Ltd, 2020. http://dx.doi.org/10.32008/nordsci2020/b2/v3/04.

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A concomitant of the corporate integration of sustainable development is that companies even make public reports about their relevant activity via communication channels, as they expect to see some short or long-term competitive advantages. This thesis focuses on the content and the audit of sustainability reports. Assessing the information content of these reports and trying to figure out if the producers of these reports can actually be considered socially responsible. The thesis gets a nearer view of the quality of the audit, based on the stakeholders’ preferences. The basis of the disserta
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Zheng, Xiaosong. "A comparative study of financial reporting quality." In The 6th International Scientific Conference "Business and Management 2010". Vilnius Gediminas Technical University Publishing House Technika, 2010. http://dx.doi.org/10.3846/bm.2010.039.

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Skripkina, O. V. "PUBLIC NON -FINANCIAL REPORTING: GOALS AND PRINCIPLES OF COMPILATION." In Modern Technologies in Science and Education MTSE-2020. Ryazan State Radio Engineering University, 2020. http://dx.doi.org/10.21667/978-5-6044782-6-4-61-67.

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Yanida, Maria, and Arif Widyatama. "Does Corporate Governance increase the Financial Reporting Quality?" In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.24.

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Reports on the topic "Public Financial Reporting Quality"

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Santoro, Fabrizio, Celeste Scarpini, and Stephen Okiya. The Potential of Digital ID Systems for Tax Administration: the Case of Ghana. Institute of Development Studies, 2025. https://doi.org/10.19088/ictd.2025.011.

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Growing interest in building digital public infrastructure stems from the belief that robust digital identification systems (DIS) can drive significant development gains. Foundational DIS provide unique identifiers to manage identity data across public and private transactions (World Bank 2024). They enable governments to integrate data, facilitating improvements in taxation, public financial management, and social protection. In low-income countries (LICs) DIS can enhance taxpayer registration by linking individuals to verified IDs, reducing errors and reliance on self-reporting (Santoro, Pri
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Dejuan-Bitria, Daniel, Wayne R. Landsman, Sergio Mayordomo, and Irene Roibás. How do changes in financial reporting standards affect relationship lending? Banco de España, 2024. http://dx.doi.org/10.53479/37892.

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This paper analyses the effect of the expected credit loss model under IFRS 9 on relationship lending in Spain. We document that relationship exclusivity between a bank and a firm has a positive effect on the growth of credit. However, this positive effect is significantly reduced after implementation of IFRS 9. We estimate that in 2018 the negative impact of IFRS 9 on relationship lending led to a reduction in credit to Spanish non-financial firms of 2.8% of their total outstanding credit, suggesting a sizeable effect on the availability of credit. For borrowers with Stage 1 loans, we show th
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Khan, Mahreen. Public Financial Management and Transitioning out of Aid. Institute of Development Studies, 2022. http://dx.doi.org/10.19088/k4d.2022.145.

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This rapid review found an absence of literature focused specifically on measuring the impact of PFM and governance systems in countries that have transitioned from aid, by moving up the income ladder. However, there are a few academic publications and a limited number of studies by multilateral, such as the World Bank, that examine the role of PFM and governance systems in countries that are transitioning or have moved away from aid. However, the importance of public financial management (PFM) and governance systems in development is well established and seen as a pre-requisite for economic g
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Duro, Miguel, Germán López-Espinosa, Sergio Mayordomo, Gaizka Ormazabal, and María Rodríguez-Moreno. Enforcing mandatory reporting on private firms: the role of banks. Banco de España, 2022. http://dx.doi.org/10.53479/23526.

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This paper studies firm-level factors shaping the enforcement of financial reporting regulation on private firms and proposes bank lending as a particularly important one. Our tests are based on a rare combination of data sets, which allows us to construct unique measures of misreporting, notably in the form of underreporting of debt. We observe that private firms with bank debt are more likely to file mandatory financial reports and less likely to file information with irregularities. While we also find evidence that the need for bank financing can induce firms to misreport, this concern is m
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Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/slh.2021.027.

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The monitoring and evaluation (M&amp;E) Guidelines and Framework presented in this document (and in the accompanying M&amp;E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&amp;E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions fo
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6

Robinson, Andy. Monitoring and Evaluation for Rural Sanitation and Hygiene: Framework. Institute of Development Studies (IDS), 2021. http://dx.doi.org/10.19088/slh.2021.025.

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The monitoring and evaluation (M&amp;E) Guidelines and Framework presented in this document (and in the accompanying M&amp;E Indicator Framework) aim to encourage stakeholders in the rural sanitation and hygiene sector to take a more comprehensive, comparable and people focused approach to monitoring and evaluation. Many M&amp;E frameworks currently reflect the interests and ambitions of particular implementing agencies – that is, community-led total sanitation (CLTS) interventions focused on open-defecation free (ODF) outcomes in triggered communities; market-based sanitation interventions fo
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7

Gillen, Emily, Olivia Berzin, Adam Vincent, and Doug Johnston. Certified Electronic Health Record Technology Under the Quality Payment Program. RTI Press, 2018. http://dx.doi.org/10.3768/rtipress.2018.pb.0014.1801.

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The 2016 Quality Payment Program (QPP) is a Medicare reimbursement reform designed to incentivize value-based care over volume-based care. A core tenet of the QPP is integrated utilization of certified electronic health record technology (CEHRT). Adopting and implementing CEHRT is a resource-intensive process, requiring both financial capital and human capital (in the form of knowledge and time). Adoption can be especially challenging for small or rural practices that may not have access to such capital. In this issue brief, we discuss the role of CEHRT in the QPP and offer policy recommendati
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Brill, Sophie, and Beck Wallace. Oxfam GB Statement on Modern Slavery for the financial year 2019/20. Oxfam GB, 2020. http://dx.doi.org/10.21201/2020.6614.

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The UK Modern Slavery Act 2015 requires organizations with a turnover of over £36m to make a public statement on the steps they are taking to identify and prevent modern slavery in their operations and supply chains. Oxfam GB advocated for this legislation to be enacted. In this, our fifth statement, we share our progress against the three-year objectives set last year, which focus on corporate responsibility governance, human rights due diligence and inclusion of our country programmes. Due to the particularly devastating impacts of the coronavirus pandemic, we have added a section to highlig
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Demaestri, Edgardo C., Cynthia Moskovits, and Jimena Chiara. Management of Fiscal and Financial Risks Generated by PPPs: Conceptual Issues and Country Experiences. Inter-American Development Bank, 2018. http://dx.doi.org/10.18235/0001470.

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This paper discusses the main issues concerning sovereign fiscal and financial risks from public–private partnerships (PPPs) with a focus on contingent liabilities (CLs). It is based on the presentations and discussions that took place during the XI Annual Meeting of the Group of Latin American and the Caribbean Debt Management Specialists (LAC Debt Group), held in Barbados in August 2015. The main issues discussed include PPP risks assessment, institutional framework for PPP risk management, and accounting and reporting of CLs generated by PPPs. Six country cases (Chile, Colombia, Costa Rica,
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Mak, Ngoy, Say Sok, and Leang Un. Governance in Public Higher Education in Cambodia. Cambodia Development Resource Institute, 2019. https://doi.org/10.64202/wp.114.201905.

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Compared with those of its more advanced ASEAN peers, Cambodia’s higher education system is still in its infancy. Its higher education governance, financing and financial management are neither sophisticated nor robust enough to deliver high-quality, relevant higher education to the society and economy. Higher education institutions have mushroomed amid inadequate regulation, supervision and support to meet national needs. The current legal framework for higher education has perpetuated an inefficient, fragmented and reactive regulatory regime. Similarly, the development of the subsector has b
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