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020			_a9781839095092 (hardback)
020			_a9781839095085 (e-book)
040			_aYDX _beng _cYDX _erda _dUKMGB _dOCLCF _dOCLCO _dVA@ _dOCLCO _dAAA _dYDXIT _dPUL _dDLC
082	0	4	_a657.835 _223
245	0	0	_aContemporary issues in public sector accounting and auditing _h[electronic book] / _cedited by Simon Grima and Engin Boztepe.
250			_aFirst edition.
264		1	_aBingley, UK : _bEmerald Publishing Limited, _c2021.
264		4	_c©2021
300			_aonline resource (xvii, 268 pages) : _billustrations
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
490	1		_aContemporary studies in economic and financial analysis ; _vvol. 105
504			_aIncludes bibliographical references and index.
505	0		_aSome evaluations of the effectiveness of public sector accounting system in Turkey -- Harmonization process of Albanian national accounting standards and international accounting -- Role of public auditors in fraud detection: a critical review -- Financial and performance information presentation in annual report: an investigation on the municipalities in Turkey -- Effectiveness of financial auditing in the public health Sector: evaluation of Turkey -- Readability analysis of laws related to public financial responsibility and state budget : a comparison of selected countries -- The evolving competencies of the public auditor and the future of public sector auditing -- Advantages of tax audit -- Overpayment and undue payment operations in public sector accounting and their accounting process -- Modern approaches, recording methods, and International regulations on public accounting -- Public sector accounting in Turkey: past-present-future -- Internal audit in public banks in the framework of International internal audit standards: the case of Turkey -- Measurement of the effectiveness of internal audits in public sector -- A maturity evaluation of governance, risk management and compliance (GRC) within the Maltese public sector.
520			_aDespite 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 this book have filled this gap by compiling a collection that combines different aspects of public sector accounting and auditing within a single book. Pooling together existing public sector accounting and auditing practices between countries and preparing a comparative analysis of those practices, the authors analyze the role of the public sector accounting and auditing holistically, and provide a platform to enable financially sustainable policy making and proper assessment of the relevance of accounting frameworks across the globe. The chapters chronicle the strength and weakness of public sector accounting, auditing and systems, and also critically examine the approaches, recording methods, and international regulations which determine how they operate. Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and provides timely and accurate information to equip readers to minimize those differences.
533			_aElectronic reproduction.: _cEmerald. _nMode of access: World Wide Web.
590			_aEmerald e-book collection purchased under School of Business Fund.
650		0	_aFinance, Public _xAccounting _937326
650		0	_aFinance, Public _xAuditing _9130354
700	1		_aGrima, Simon _eeditor _9130352
700			_aBoztepe, Engin _eeditor _9130353
830		0	_aContemporary studies in economic and financial analysis _vvol. 105. _9130355
856	4	0	_zE-book _uhttps://mtu.idm.oclc.org/login?url=https://www.emerald.com/insight/publication/doi/10.1108/S1569-3759202105
906			_a0 _bibc _ccopycat _d1 _encip _f20 _gy-gencatlg
942			_2ddc _cCR_EBOOK _y96140 _zBrian O Neill
999			_c117240 _d117240