Contemporary issues in public sector accounting and auditing:
Gespeichert in:
| Weitere Verfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Bingley, United Kindom
Emerald Publishing
2021
|
| Ausgabe: | First edition |
| Schriftenreihe: | Contemporary studies in economic and financial analysis
volume 105 |
| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis Klappentext |
| Beschreibung: | xvii, 268 Seiten |
| ISBN: | 9781839095092 |
Internformat
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Datensatz im Suchindex
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CONTENTS About the Editors vii About the Contributors ίχ Introduction xv Chapter 1. Some Evaluations of the Effectiveness of Public Sector Accounting System in Turkey A. Kadir Işık and Emine Seda Koç 1 Chapter 2. Harmonization Process of Albanian National Accounting Standards and International Accounting Agim Mamuti, Evlia Hysa and Francesco Caputo 17 Chapter 3. Role of Public Auditors in Fraud Detection: A Critical Review Rasha Kassem and Umut Turksen 33 Chapter 4. Financial and Performance Information Presentation in Annual Report: An Investigation on the Municipalities in Turkey Emin Zeytinoğlu 57 Chapter 5. Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey Esra Atabay 73 Chapter 6. Readability Analysis of Laws Related to Public Financial Responsibility and State Budget: A Comparison of Selected Countries Gonca Güngör Göksu and Serdar Dumlupinar 91 Chapter 7. The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing Lale Aslan Advantages of Tax Audit Orçun Avcı and Zeynep Demirci 113 Chapter 8. 131
VI CONTENTS Chapter 9. Overpayment and Undue Payment Operations in Public Sector Accounting and Their Accounting Process Özen Akçakanat and Taner Duran 143 Chapter 10. Modern Approaches, Recording Methods, and International Regulations on Public Accounting Öznur Arslan 157 Chapter 11. Public Sector Accounting in Turkey: Past-Present-Future Serap Sebahat Yanık, Seval Kardės Selimoglu and Gul Yesilcelebi 173 Chapter 12. Internal Audit in Public Banks in the Framework of International Internal Audit Standards: The Case of Turkey Yusuf Kaya and Mehmet Utku 193 Chapter 13. Measurement of the Effectiveness of Internal Audits in Public Sector Burcu İşgüden Kiliç, Özlem Kuvat and Engin Boztepe 207 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 219 Index 257
CONTEMPORARY STUDIES IN ECONOMIC AND FINANCIAL ANALYSIS VOLUME 105 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 pubfc 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. |
| adam_txt |
CONTENTS About the Editors vii About the Contributors ίχ Introduction xv Chapter 1. Some Evaluations of the Effectiveness of Public Sector Accounting System in Turkey A. Kadir Işık and Emine Seda Koç 1 Chapter 2. Harmonization Process of Albanian National Accounting Standards and International Accounting Agim Mamuti, Evlia Hysa and Francesco Caputo 17 Chapter 3. Role of Public Auditors in Fraud Detection: A Critical Review Rasha Kassem and Umut Turksen 33 Chapter 4. Financial and Performance Information Presentation in Annual Report: An Investigation on the Municipalities in Turkey Emin Zeytinoğlu 57 Chapter 5. Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey Esra Atabay 73 Chapter 6. Readability Analysis of Laws Related to Public Financial Responsibility and State Budget: A Comparison of Selected Countries Gonca Güngör Göksu and Serdar Dumlupinar 91 Chapter 7. The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing Lale Aslan Advantages of Tax Audit Orçun Avcı and Zeynep Demirci 113 Chapter 8. 131
VI CONTENTS Chapter 9. Overpayment and Undue Payment Operations in Public Sector Accounting and Their Accounting Process Özen Akçakanat and Taner Duran 143 Chapter 10. Modern Approaches, Recording Methods, and International Regulations on Public Accounting Öznur Arslan 157 Chapter 11. Public Sector Accounting in Turkey: Past-Present-Future Serap Sebahat Yanık, Seval Kardės Selimoglu and Gul Yesilcelebi 173 Chapter 12. Internal Audit in Public Banks in the Framework of International Internal Audit Standards: The Case of Turkey Yusuf Kaya and Mehmet Utku 193 Chapter 13. Measurement of the Effectiveness of Internal Audits in Public Sector Burcu İşgüden Kiliç, Özlem Kuvat and Engin Boztepe 207 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 219 Index 257
CONTEMPORARY STUDIES IN ECONOMIC AND FINANCIAL ANALYSIS VOLUME 105 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 pubfc 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. |
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| spelling | Contemporary issues in public sector accounting and auditing edited by Simon Grima ,Engin Boztepe First edition Bingley, United Kindom Emerald Publishing 2021 xvii, 268 Seiten txt rdacontent n rdamedia nc rdacarrier Contemporary studies in economic and financial analysis volume 105 Revision Wirtschaft (DE-588)4049674-0 gnd rswk-swf Rechnungswesen (DE-588)4048732-5 gnd rswk-swf Wirtschaft (DE-588)4066399-1 gnd rswk-swf Türkei (DE-588)4061163-2 gnd rswk-swf (DE-588)4143413-4 Aufsatzsammlung gnd-content Türkei (DE-588)4061163-2 g Wirtschaft (DE-588)4066399-1 s Rechnungswesen (DE-588)4048732-5 s Revision Wirtschaft (DE-588)4049674-0 s DE-604 Grima, Simon (DE-588)1103154818 edt Boztepe, Engin edt Erscheint auch als Online-Ausgabe 978-1-83909-508-5 Erscheint auch als Online-Ausgabe, EPUB 978-1-83909-510-8 Contemporary studies in economic and financial analysis volume 105 (DE-604)BV000001516 105 Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032553377&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis Digitalisierung UB Augsburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=032553377&sequence=000003&line_number=0002&func_code=DB_RECORDS&service_type=MEDIA Klappentext |
| spellingShingle | Contemporary issues in public sector accounting and auditing Contemporary studies in economic and financial analysis Revision Wirtschaft (DE-588)4049674-0 gnd Rechnungswesen (DE-588)4048732-5 gnd Wirtschaft (DE-588)4066399-1 gnd |
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| title | Contemporary issues in public sector accounting and auditing |
| title_auth | Contemporary issues in public sector accounting and auditing |
| title_exact_search | Contemporary issues in public sector accounting and auditing |
| title_exact_search_txtP | Contemporary issues in public sector accounting and auditing |
| title_full | Contemporary issues in public sector accounting and auditing edited by Simon Grima ,Engin Boztepe |
| title_fullStr | Contemporary issues in public sector accounting and auditing edited by Simon Grima ,Engin Boztepe |
| title_full_unstemmed | Contemporary issues in public sector accounting and auditing edited by Simon Grima ,Engin Boztepe |
| title_short | Contemporary issues in public sector accounting and auditing |
| title_sort | contemporary issues in public sector accounting and auditing |
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| topic_facet | Revision Wirtschaft Rechnungswesen Wirtschaft Türkei Aufsatzsammlung |
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