Tools

LEADER 05847nam a2200601 i 4500

001 ssj0002516297;

003 WaSeSS;

005 20220413120839.0;

006 m d ;

007 cr n ;

008 210624t20212021enka sb 001 0 eng d;

010 a| 2021285467;

015 a| GBC0H16132| bnb;

016 7 a| 0199989342| Uk;

020 a| 1839095091q| hardcover;

020 a| 9781839095092q| hardcover;

020 z| 9781839095108q| electronic publication;

020 z| 9781839095085q| electronic book;

035 a| (WaSeSS)ssj0002516297;

042 a| lccopycat;

049 a| EREEa| NEHH;

050 00 a| HJ9733b| .C66 2021;

082 04 a| 657.8352| 23;

245 00 a| Contemporary issues in public sector accounting and auditingh| [electronic resource] /c| edited by Simon Grima, Engin Boztepe.;

250 a| First edition.;

260 a| Bingley, UK :b| Emerald Publishing,c| 2021.;

300 a| xvii, 268 pages :b| illustrations ;c| 24 cm.;

490 1 a| Contemporary studies in economic and financial analysis ;v| volume 105;

504 a| Includes bibliographical references and index.;

505 0 a| 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 Yanik, Seval Kardes Selimoglu and Gul Yesilcelebi -- 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 İşgüden Kiliç, Özlem Kuvat and Engin Boztepe -- Chapter 14. A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector / Clint Zammit, Simon Grima and Y. Murat Kizilkaya.;

506 a| Available only to authorized users.;

520 a| 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 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.;

538 a| Mode of access: World Wide Web;

650 0 a| Finance, Publicx| Accounting.=| ^A54582;

650 0 a| Finance, Publicx| Auditing.=| ^A316394;

650 7 a| Finance, Publicx| Accounting.2| fast0| (OCoLC)fst00924478;

650 7 a| Finance, Publicx| Auditing.2| fast0| (OCoLC)fst00924501;

655 0 a| Electronic books.=| ^A491897;

700 1 a| Grima, Simon.=| ^A1304010;

700 1 a| Boztepe, Engin.?| UNAUTHORIZED;

776 08 i| ebook version :z| 9781839095108;

830 0 a| Contemporary studies in economic and financial analysisv| v.105.=| ^A93367;

856 40 z| Full text available from Ebook Central - Academic Completeu| https://ebookcentral.proquest.com/lib/eastcarolina/detail.action?docID=6452785;

947 a| (OCoLC)on1191236980;

949 a| CLICK ON WEB ADDRESSw| ASISh| JOYNER188;

949 a| CLICK ON WEB ADDRESSw| ASISh| HSL77;

949 a| CLICK ON WEB ADDRESSw| ASISh| JMUSIC60;

596 a| 1 3 4;

998 a| 5807347;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5807347-1001l| JNETm| JOYNERr| Ys| Yt| JNESSBKu| 4/15/2022x| EBOOKz| JERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5807347-2001l| HSLELECm| HSLr| Ys| Yt| HEBKu| 4/15/2022x| EBOOKz| HERESOURCE;

999 a| CLICK ON WEB ADDRESSw| ASISc| 1i| 5807347-3001l| MNETm| JMUSICr| Ys| Yt| MNESSBKu| 4/15/2022x| EBOOKz| JERESOURCE;

Contemporary issues in public sector accounting and auditing / edited by Simon Grima, Engin Boztepe.

Other author	Grima, Simon.
Other author	Boztepe, Engin.
Format	Electronic
Edition	First edition.
Publication Info	Bingley, UK : Emerald Publishing, 2021.
Description	xvii, 268 pages : illustrations ; 24 cm.
Supplemental Content	Full text available from Ebook Central - Academic Complete
Subjects	Finance, Public--Accounting. Finance, Public--Auditing.

Series	Contemporary studies in economic and financial analysis ; volume 105 Contemporary studies in economic and financial analysis v.105. ^A93367
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 Yanik, Seval Kardes Selimoglu and Gul Yesilcelebi -- 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 İşgüden Kiliç, Özlem Kuvat and Engin Boztepe -- Chapter 14. A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector / Clint Zammit, Simon Grima and Y. Murat Kizilkaya.
Abstract	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 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.
Bibliography note	Includes bibliographical references and index.
Access restriction	Available only to authorized users.
Technical details	Mode of access: World Wide Web
Issued in other form	ebook version : 9781839095108
Genre/form	Electronic books.
LCCN	2021285467
ISBN	1839095091 hardcover
ISBN	9781839095092 hardcover
ISBN	electronic publication
ISBN	electronic book

Availability

Library	Location	Call Number	Status	Item Actions
	Electronic Resources	Access Content Online	✔ Available

Contemporary issues in public sector accounting and auditing / edited by Simon Grima, Engin Boztepe.

Click here for more information about this title

Availability