This book provides an in-depth explanation of public pension plan management and the decision-making processes surrounding pension policies within state and local governments in the United States.
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.
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.
Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications.
Focusing on research that examines both individual and organizational behavior relative to accounting, Volume 25 of Advances in Accounting Behavioral Research uncovers emerging theories, methods and applications.
The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions.
The vast majority of national authorities have made a public commitment supporting a single set of high-quality global accounting standards as of January 13, 2021 requiring or permitting the use of IFRS Standards for domestic, publicly accountable companies and institutions.
Public spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for new processes of reform.
Public spending accounts for a significant share of national GDP and is perceived as a critically important way for overcoming periods of economic and social crisis, but is often criticised as inefficient and ineffective, giving raise to calls for new processes of reform.
In volume 29 of Advances in Taxation, editor John Hasseldine includes studies from expert contributors exploring topics such as: implicit taxes in imperfect markets; repatriation of indefinitely reinvested earnings; tax compliance in multiple countries; innocent spouse tax relief decisions; and the pedagogical benefits of position paper assignments in tax education.
In volume 29 of Advances in Taxation, editor John Hasseldine includes studies from expert contributors exploring topics such as: implicit taxes in imperfect markets; repatriation of indefinitely reinvested earnings; tax compliance in multiple countries; innocent spouse tax relief decisions; and the pedagogical benefits of position paper assignments in tax education.
This special edition of Contemporary Studies in Economic and Financial Analysis offers twenty-three chapters by invited participants in the International Applied Social Science Congress.
This special edition of Contemporary Studies in Economic and Financial Analysis offers twenty-three chapters by invited participants in the International Applied Social Science Congress.
Researching accounting's participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms.
Researching accounting's participation in financial regulation, banking practices, managerial incentives and environmental disclosures this volume presents scholarly work adopting interdisciplinary approaches in auditing and accountability realms.
Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure.
Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms.
Continuing the search for greater reflectivity regarding accounting's role in society, this volume identifies the many ways accounting contributes to knowledge creation and the consequences in socio-economic realms.
Vol 6 of Advances in Environmental Accounting & Management aims to advance knowledge of the governance and management of corporate environmental impacts and the accounting for these, including issues related to measurement, valuation, and disclosure.
Global forces and accountability once again converge in this volume, illustrating the significant and multifaceted nature of the role of accounting in societies.
Giving voice to the marginalized, broadly defined, is the aim of this volume in its examination of social life increasingly marked by global inequality and the extension of market rationalities to all arenas.
Accounting's contribution to reality construction is envisioned in this volume of critical research, examining accounting's role in contemporary issues: ethics, sustainability, financial instability, post SOX legislation, education, and performance appraisals to name a few.
Inflation Targeting and Policy Rules is an essential book for understanding how Mexico's monetary policy has been evolving and functioning, from the beginning of the century to recent, highlighting the doctrine of policy rules and focusing on inflation targeting, both fundamental elements necessary to comprehend the operation of the main central ba
In rebuilding conflict-affected states, a major portion of foreign aid focuses on reforming public finance management systems and supporting annual budgets.
Chapter 1 - In accordance with the authority conferred by the Chief Financial Officers Act of 1990, GAO annually audits IRS's financial statements to determine whether (1) the financial statements are fairly presented and (2) IRS management maintained effective internal control over financial reporting.