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Financial Accountability and Management, 2022 AbstractPublic sector audit is a vital activity within democratic states, which underpins the relationship between the government and the governed, the executive and the legislature, and different parts of the government. While there has been a lot of exceptional work in recent years on public sector audit, the sector faces new challenges.
Laurence Ferry +2 more
exaly +4 more sources
Audit Adjustments and Public Sector Audit Quality [PDF]
Abacus, 2019 In the context of austerity‐inspired reforms to public audit in England we investigate the extent to which audit firms mitigate management bias in public sector financial reports. A substantial body of literature finds that both public and not‐for‐profit managers manage ‘earnings’ to report small surpluses close to zero by managing deficits upwards and
Margaret Greenwood
exaly +4 more sources
On the Application of Information Audit for the State Public Audit
Управленческие науки, 2021 The paper analyzes methodological approaches to the implementation of information audit by public audit institutions. The aim of the research is to analyze instruments of the traditional information audit developed as a part of information management ...
Ye. A. Chegrinets
doaj +3 more sources
Responsible leadership and project citizenship behavior: A cross-level investigation
Frontiers in Psychology, 2022 Project citizenship behavior (PCB) has an important positive impact on project success. Researching how to promote PCB is an important issue in project management. Based on social learning theory and social cognitive theory, this paper adopted the method
Yuxin Yang +6 more
doaj +1 more source
FUNCTIONALITY OF THE THREE LINES OF DEFENSE MODEL IN THE CASE OF PUBLIC FINANCIAL AUDIT IN THE REPUBLIC OF MOLDOVA [PDF]
Economica, 2023 Both, the alignment with the European vector of development, as well as the new challenges and demands made by the public to the public authorities determine the need to take over and adapt some effective mechanisms of public governance in the ...
Vasile SECRIERU
doaj +1 more source
Infodemic: Challenges and solutions in topic discovery and data process
Archives of Public Health, 2023 Background The Coronavirus Disease 2019 (COVID-19) pandemic was a huge shock to society, and the ensuing information problems had a huge impact on society at the same time.
Jinjin Zhang +5 more
doaj +1 more source
Buildings, 2023 Design for Safety (DFS) is a crucial tool that assists humans in paying closer attention to safety and health in project life cycles of buildings and other facilities. Analyzing DFS through a bibliometric perspective can facilitate the development of new
Yan Zhu +4 more
doaj +1 more source
Mapping Global Research on Green Finance from 1989 to 2020: A Bibliometric Study
Advances in Civil Engineering, 2021 Green finance is considered to be the financial support for green growth. It acts on the environmental protection industry through financial activities to reduce greenhouse gas emissions.
Xiaobing Yu +4 more
doaj +1 more source
New-type urbanization ecologically reshaping China
Heliyon, 2023 Addressing critical ecological issues is one of the core objectives of the Chinese National New-type Urbanization Plan (NTU). However, there is not enough research to clearly demonstrate NTU's impact on environmental pollution. There is a need to provide
Jiangyan Wang +4 more
doaj +1 more source
Depression prediction based on LassoNet-RNN model: A longitudinal study
Heliyon, 2023 Depression has become a widespread health concern today. Understanding the influencing factors can promote human mental health as well as provide a basis for exploring preventive measures.
Jiatong Han +6 more
doaj +1 more source