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1

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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2

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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3

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

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4

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

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5

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

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6

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

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7

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

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8

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

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9

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

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10

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

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11

Brian, McKibben, and McCarty Tom, eds. Six sigma financial tracking and reporting. McGraw-Hill, 2005.

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12

United States. Federal Accounting Standards Advisory Board. Objectives of federal financial reporting: Statement of recommended accounting and reporting concepts. Federal Accounting Standards Advisory Board, 1993.

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13

United States. Federal Accounting Standards Advisory Board. Objectives of federal financial reporting: Statement of recommended accounting and reporting concepts. Federal Accounting Standards Advisory Board, 1993.

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14

International Federation of Accountants. Public Sector Committee., ed. Governmental financial reporting: Accounting issues and practices. International Federation of Accountants, 2000.

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15

Glick, Paul E. Internal service funds: Government accounting and financial reporting. Government Finance Officers Association, 1987.

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16

Wood, Venita M. Understanding and implementing GASB's new financial reporting model. American Institute of Certified Public Accountants, 2001.

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17

United States. Federal Accounting Standards Advisory Board. Objectives of federal financial reporting: Statement of recommended accounting concepts. The Board, 1993.

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18

Committee of Sponsoring Organizations of the Treadway Commission., ed. Internal control over financial reporting: Guidance for smaller public companies. Committee of Sponsoring Organizations of the Treadway Commission, 2006.

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19

M, Patton James. An empirical study of governmental financial reporting entity issues. Governmental Accounting Standards Board of the Financial Accounting Foundation, 1987.

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20

Carpenter, Frances H. Popular reporting: Local government financial reports to the citizenry. Governmental Accounting Standards Board of the Financial Accounting Foundation, 1992.

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21

Minnesota. Legislature. Office of the Legislative Auditor. Financial Audits Division., ed. Report on internal control over statewide financial reporting: Financial Audit Division report. Financial Audit Division, Office of the Legislative Auditor, State of Minnesota, 2007.

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22

Beasley, Mark S. Fraudulent financial reporting: 1998-2007: An analysis of U.S. public companies. COSO, Committee of Sponsoring Organizations of the Treadway Commission, 2010.

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23

Colorado. Office of State Auditor., ed. Installation of the Colorado financial reporting system, August 1992. Office of State Auditor, 1992.

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24

United States. Federal Accounting Standards Advisory Board. Objectives of federal financial reporting: Statement of recommended accounting concepts : exposure draft. The Board, 1993.

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25

G, Eccles Robert, ed. Building public trust: The future of corporate reporting. John Wiley & Sons, 2002.

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26

Marwick, KPMG Peat, ed. A Guide to accounting, financial reporting, and auditing in the Federal Government. KPMG Peat Marwick, 1990.

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27

United States. Office of Management and Budget. Objectives of federal financial reporting: Statement of federal accounting concepts, number 1. Executive Office of the President, Office of Management and Budget, 1993.

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28

Daniker, Relmond P. Van. Infrastructure assets: An assessment of user needs and recommendations for financial reporting. Governmental Accounting Standards Board of the Financial Accounting Foundation, 1986.

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29

Accounting Standards Board (Great Britain). Statement of principles for financial reporting: Proposed interpretation for public benefit entities. Accounting Standards Board, 2003.

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30

Wilson, Earl Ray. Financial reporting by state and local governments: A survey of preferences among alternative formats. Governmental Accounting Standards Board, 1990.

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31

Hirst, D. Eric. Cases in financial reporting: An integrated approach withan emphasis on earnings quality and persistence. Prentice Hall, 1996.

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32

Lea, McAnally Mary, ed. Cases in financial reporting: An integrated approach withan emphasis on earnings quality and persistence. 2nd ed. Prentice Hall, 1998.

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33

Texas. Accounting, Auditing, and Financial Reporting Task Force. Findings and recommendations of the Accounting, Auditing, and Financial Reporting Task Force. The Task Force, 1988.

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34

Office, New Zealand Audit. Reporting public sector performance: Report of the Controller and Auditor-General. Audit Office, 2001.

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35

International Organization of Supreme Audit Institutions. Committee on Accounting Standards., ed. Accounting standards framework implementation guide for SAIs: Departmental and government-wide financial reporting. U.S. General Accounting Office, 1998.

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36

Delaney, Patrick. Wiley CPA examination review 2001: Financial accounting and reporting : business enterprises. John Wiley & Sons, 2001.

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37

Office, General Accounting. Nursing homes: Public reporting of quality indicators has merit, but national implementation is premature. U.S. General Accounting Office, 2002.

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38

Sutcliffe, Paul. Financial reporting in the public sector: A framework for analysis and identification of issues. Australian Accounting Research Foundation, 1985.

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39

Office, General Accounting. Financial reporting: DOD's fiscal year 1996 financial statements inventory reporting does not meet standards : report to the Under Secretary of Defense (Comptroller). The Office, 1997.

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40

Mokrzycka-Kogut, Katarzyna. Financial Reporting Quality of Public Companies: The Cultural Dimension. Routledge, 2022.

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41

Mokrzycka-Kogut, Katarzyna. Financial Reporting Quality of Public Companies: The Cultural Dimension. Taylor & Francis Group, 2022.

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42

Mokrzycka-Kogut, Katarzyna. Financial Reporting Quality of Public Companies: The Cultural Dimension. Routledge, 2022.

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43

Mokrzycka-Kogut, Katarzyna. Financial Reporting Quality of Public Companies: The Cultural Dimension. Taylor & Francis Group, 2022.

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44

Financial Reporting Quality of Public Companies: The Cultural Dimension. Taylor & Francis Group, 2022.

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45

Bahnson, Paul R., and Paul B. W. Miller. Quality Financial Reporting. McGraw-Hill, 2002.

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46

Quality Financial Reporting. McGraw-Hill, 2002.

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47

Sharma, R. C. Financial Reporting in Public Enterprises. R.P. Tiwari & Sons, 1991.

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48

Sharma, R. C. Financial Reporting in Public Enterprises. R.P. Tiwari & Sons, 1991.

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49

Menicucci, Elisa. Earnings Quality: Definitions, Measures, and Financial Reporting. Palgrave Pivot, 2019.

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50

Menicucci, Elisa. Earnings Quality: Definitions, Measures, and Financial Reporting. Springer International Publishing AG, 2020.

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