StateandLocalGovernmentFinancialReporting ReportingUnit PrimaryGovernment State,GeneralPurposeorSpecialPurposeLocalGovernmentthatislegallyseparateandfiscallyindependentofotherstateorlocalgovernments ComponentUnit Legallyseparateorganizationsforwhichelectedofficialsandprimarygovernmentarefinanciallyaccountable Also,ifexclusionwouldcause...
Torres L., Pina V., Local government financial reporting in the USA and Spain. A comparative study, „Spanish Journal of Finance and Accounting" 2003 nr 115, s. 153-183.TORRES, L., PINA, V. Local government financial reporting in the USA and Spain. A comparative study, in Spanish ...
& Dean, G. 2009a, `Consequences and Costs of Financial Reporting Compliance for Local Government', European Accounting Review, vol.18, no.4, pp.725-744.Pilcher, R., & Dean, G. (2009). Consequences and cost of financial re- porting compliance for local government. European Accounting ...
This research work investigates the timeliness of financial reporting in Edo State local governments. The study specifically examines the influence of the size of the local government, technology, complexity and auditor competence in relation to the timeliness of financial reporting in the local governmen...
Local government bonds Debt bank loans time: 2023-04-25 10:20:32 views: 47338 Parliament launches inquiry intolocal governmentfinancial reporting ICAEW audit inquiry time: 2023-03-13 13:24:01 views: 54891 China moves to boost foreign investment, trade as COVID-19 measures adjusted ...
Less is more: exploring citizen-based financial reporting in local government. Journal of Public Budgeting, Accounting & Financial Management, 21(3), 367-391.Kloby, K. (2009). Less is more: Exploring citizen-based financial reporting in local government. Journal of Public Budgeting, Accounting ...
Evidence from this research suggests that budgeting and financial reporting formats of local governments in Lagos State are unfriendly to citizens and they are of little help in engaging government for governance. As such, there is the need to redesign the formats along the line of readability, ...
and hypothesis testing.The results showed that the competence of human resources have a positive influence on the Quality of Financial Reporting, while the Effectiveness of Internal Control and Utilization of Information Technology has no effect on the quality of Local Government Financial Reporting. Key...
(2013). An Examination of the effectiveness of auditing of local government financial reports in Bayelsa State, Nigeria. Current Research Journal of Social Sciences 5(2) 45-53.Ebimobowei, A., & Binaebi, B. (2013). An Examination of the effectiveness ofauditing of localgovernment financial ...
This study aimed to analyze the use of region€s financial accounting information system to the quality of local government financial reports. The quality of the financial statements includes the relevance, reliable, comparable, and understandable. The dependent variable in this study is the quality ...