The Role of the State and Accounting Transparency

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Release : 2016-03-17
Genre : Business & Economics
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Book Rating : 145/5 ( reviews)

The Role of the State and Accounting Transparency - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook The Role of the State and Accounting Transparency write by Mohammad Nurunnabi. This book was released on 2016-03-17. The Role of the State and Accounting Transparency available in PDF, EPUB and Kindle. Dr Mohammad Nurunnabi examines the factors that affect the implementation of International Financial Reporting Standards (IFRS) in developing countries and answers these specific research questions: - What is the relative impact of accounting regulatory frameworks and politico-institutional factors on the implementation of IFRS in developing countries? - How do cultural factors affect said implementation? - How does a study of implementing IFRS help to build an understanding of a theory of the role of the state in accounting change in developing countries? This follows a mixed methodology approach, in which interviews are conducted, IFRS-related enforcement documents and annual reports are evaluated. More than 138 countries have adopted IFRS, yet the International Accounting Standards Board (IASB) does not provide an implementation index. Financial reporting varies by country, even within the area of the world that has apparently adopted IFRS and Nurunnabi offers an important viewpoint that considers the issues of IFRS implementation from various perspectives. This is an invaluable resource for Undergraduate, Masters and PhD students, policy makers (at local, regional and international level) namely the IASB, World Bank, IMF, practitioners and users, giving them the necessary insight into the financial reporting environment and the state’s attitude towards accounting transparency. Most importantly, this book contributes to military and democratic political regimes and the Max Weberian view of the theory of the role of the state’s attitude towards accounting transparency.

Transparency in Government Operations

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Release : 1998-02-03
Genre : Business & Economics
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Book Rating : 97X/5 ( reviews)

Transparency in Government Operations - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Transparency in Government Operations write by Mr.J. D. Craig. This book was released on 1998-02-03. Transparency in Government Operations available in PDF, EPUB and Kindle. Transparency in government operations is widely regarded as an important precondition for macroeconomic fiscal sustainability, good governance, and overall fiscal rectitude. Notably, the Interim Committee, at its April and September 1996 meetings, stressed the need for greater fiscal transparency. Prompted by these concerns, this paper represents a first attempt to address many of the aspects of transparency in government operations. It provides an overview of major issues in fiscal transparency and examines the IMF's role in promoting transparency in government operations.

Improving Fiscal Transparency to Raise Government Efficiency and Reduce Corruption Vulnerabilities in Central, Eastern, and Southeastern Europe

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Release : 2020-05-11
Genre : Business & Economics
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Book Rating : 839/5 ( reviews)

Improving Fiscal Transparency to Raise Government Efficiency and Reduce Corruption Vulnerabilities in Central, Eastern, and Southeastern Europe - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Improving Fiscal Transparency to Raise Government Efficiency and Reduce Corruption Vulnerabilities in Central, Eastern, and Southeastern Europe write by Mr.Bernardin Akitoby. This book was released on 2020-05-11. Improving Fiscal Transparency to Raise Government Efficiency and Reduce Corruption Vulnerabilities in Central, Eastern, and Southeastern Europe available in PDF, EPUB and Kindle. This departmental paper investigates how countries in Central, Eastern, and Southeastern Europe (CESEE) can improve fiscal transparency, thereby raising government efficiency and reducing corruption vulnerabilities.

Government Auditing Standards - 2018 Revision

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Release : 2019-03-24
Genre : Reference
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Book Rating : 395/5 ( reviews)

Government Auditing Standards - 2018 Revision - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Government Auditing Standards - 2018 Revision write by United States Government Accountability Office. This book was released on 2019-03-24. Government Auditing Standards - 2018 Revision available in PDF, EPUB and Kindle. Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.

Open Budgets

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Release : 2013
Genre : Business & Economics
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Book Rating : 377/5 ( reviews)

Open Budgets - read free eBook in online reader or directly download on the web page. Select files or add your book in reader. Download and read online ebook Open Budgets write by Sanjeev Khagram. This book was released on 2013. Open Budgets available in PDF, EPUB and Kindle. Explicates political economy factors that have brought about greater transparency and participation in budget settings across Asia, Africa, and Latin America. This title presents the strategies, policies, and institutions through which improvements can occur and produce change in policy and institutional outcomes.