Contemporary issues in public sector accounting and auditing

Despite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The editors of...

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Bibliographic Details
Other Authors Grima, Simon (Editor), Boztepe, Engin (Editor)
Format Electronic eBook
LanguageEnglish
Published Bingley, U.K. : Emerald Publishing Limited, 2021.
SeriesContemporary studies in economic and financial analysis ; v. 105.
Subjects
Finance, Public > Accounting.
Finance, Public > Auditing.
elektronické knihy
electronic books
Online AccessFull text
ISBN9781839095108
9781839095085
DOI10.1108/S1569-3759202105
Physical Description1 online resource (288 pages).

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Table of Contents:
  • Chapter 1. Some evaluations of the effectiveness of public sector accounting system in Turkey / A. Kadir Işik and Emine Seda Koç
  • Chapter 2. Harmonization process of Albanian national accounting standards and international accounting / Agim Mamuti, Evlia Hysa and Francesco Caputo
  • Chapter 3. Role of public auditors in fraud detection: a critical review / Rasha Kassem and Umut Turksen
  • Chapter 4. Financial and performance information presentation in annual report: an Investigation on the municipalities in Turkey / Emin Zeytinoğlu
  • Chapter 5. Effectiveness of Financial auditing in the public health sector: evaluation of Turkey / Esra Atabay
  • Chapter 6. Readability analysis of laws related to public financial responsibility and state budget: comparison of selected countries / Gonca Güngör Göksu and Serdar Dumlupinar
  • Chapter 7. The evolving competencies of the public auditor and the future of public sector auditing / Lale Aslan
  • Chapter 8. Advantages of tax audit / Orçun Avci and Zeynep Demirci
  • Chapter 9. Overpayment and undue payment operations in public sector accounting and their accounting process / Özen Akçakanat and Taner Duran
  • Chapter 10. Modern approaches, recording methods, and international regulations on public accounting / Öznur Arslan
  • Chapter 11. Public sector accounting in Turkey: past-present-future / Serap Sebahat Yanık, Seval Kardes Selımoglu and Gul Yesılcelebı
  • Chapter 12. Internal audit in public banks in the framework of international internal audit standards: the case of Turkey / Yusuf Kaya and Mehmet Utku
  • Chapter 13. Measurement of the effectiveness of internal audits in public sector / Burcu ıçgüden Kiliç, Özlem Kuvat and Engin Boztepe
  • Chapter 14. A maturity evaluation of govenanrce, risk management and compliance (GRC) within the Maltese public sector / Clint Zammit, Simon Grima and Y. Murat Kizilkaya.

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