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Application of Government Accounting Standards in Government Financial Reporting
Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities, 2023This study aims to determine the influence of the application of government accounting standards and the role of internal audits on the quality of financial reports of municipal governments in Indonesia. The research approach used in this research is descriptive analysis with a verification approach. The sample selection is a saturated sample including
S D Anggadini +5 more
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Government Accounting Standards and Policies
2013In the public financial management cycle, accounting follows budgeting and precedes auditing to produce financial information useful for understanding and assessing a government’s financial conditions. Financial accounting — the branch of government accounting concerned with measuring the financial consequences of actual transactions and events — is ...
Qi Zhang, James L. Chan
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Implementation of Accrual Based Government Accounting Standards in Papua Province Government
SSRN Electronic Journal, 2018In accordance with the mandate of Law No. 17 of 2003 and PP No. 71 of 2010, starting in 2015, regional governments must use the accrual basis. BPKP Representatives of Papua Province apply an accrual basis in the preparation and presentation of Balance Sheets, Operational Reports, and Changes in Equity Reports and cash bases for the preparation and ...
ina marice +2 more
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Journal of Financial Reporting
ABSTRACT This paper summarizes a comment letter we submitted to the Financial Accounting Standards Board in March 2025 in response to its Proposed Accounting Standards Update on accounting for government grants by business entities.
Rosemond Desir +5 more
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ABSTRACT This paper summarizes a comment letter we submitted to the Financial Accounting Standards Board in March 2025 in response to its Proposed Accounting Standards Update on accounting for government grants by business entities.
Rosemond Desir +5 more
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Enforcement of Accounting Standards and Changes in Corporate Governance
SSRN Electronic Journal, 2015This paper investigates (1) whether the corporate governance of firms with erroneous financial reporting differs systematically from that of non-error firms and (2) whether error detection is followed by improvements in the corporate governance of error firms. I apply a difference-in-differences approach on a matched sample from Germany. In contrast to
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Accounting quality, governance standards, and syndicated loan contracts
Pacific Accounting Review, 2016Purpose – The purpose of this paper is to examine how firms’ accounting quality affects bank loan contracting in seven emerging markets and whether these relationships are affected by borrowers’ governance standards. Design/methodology/approach – The study sample ...
Liang Song, Joel C Tuoriniemi
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Assessing the Readability of Government Accounting Standards: The Cloze Procedure
Journal of Technical Writing and Communication, 1993Studies assessing the readability of business writing typically use either readability formulas or, less often, the cloze procedure. This study argues that the cloze procedure, rather than a formula, is the appropriate method of assessing the readability of business writing and uses the cloze procedure to determine the readability of a statement ...
Raymond J. Shaffer +2 more
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Accounting Standard-Setting Institutions and the Governance of Incomplete Contracts
Journal of Accounting, Auditing & Finance, 1994“A constant problem of the accounting profession lies in the development of procedures to keep pace with changing economic conditions.” Charles Couchman, President, American Institute of Accountants, 1932. 1 “New and extremely difficult problems are ...
Ronald King, Gregory Waymire
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Suggestions for reforming the governance of global accounting standards [PDF]
, 2011 Public authorities overseeing the International Financial Reporting Standards (IFRS) Foundation, through the Monitoring Board in place sinceearly 2009, should encourage the Foundation to make itself more directlyaccountable to the global investment community.
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Accounting Information in Corporate Governance: Implications for Standard Setting
The Accounting Review, 2019ABSTRACT Accounting standards are crucially relevant in the context of the use of accounting information in corporate governance. Notwithstanding highly liquid capital markets, large and small shareholders, many activist shareholders, sophisticated analysts, vigilant press reporters, and a vibrant litigious environment, corporate ...
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