Results 11 to 20 of about 34,635 (311)
Financial Accountability & 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
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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
Greenwood, Margaret, Zhan, Ruijia
openaire +3 more sources
Lattice-Based Privacy-Preserving and Forward-Secure Cloud Storage Public Auditing Scheme
IEEE Access, 2020 Aiming at reducing the local storage burden and computational costs, numerous individuals and enterprises are willing to outsource their data to the cloud server.
Haifeng Li +4 more
doaj +1 more source
Timing of Verification Procedures: Monitoring versus Auditing [PDF]
, 2005 This paper studies the strategic effect of a difference in timing of verification in an agency model. A principal may choose between two equally efficient verification procedures: monitoring and auditing.
Strausz, Roland
core +2 more sources
COMPLIANCE AUDITING IN PUBLIC ADMINISTRATION: UKRAINIAN PERSPECTIVES
Baltic Journal of Economic Studies, 2018 Purpose. In December 2016, the updated INTOSAI standards for government auditing were enacted that provided a methodological basis for conducting various forms of public audit, in particular, public compliance auditing.
Yuliia Slobodianyk +2 more
doaj +1 more source
Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey
, 2021 On the one hand, the auditing of the public hospitals regarding their financial information is carried out by the State Audit Court which is the Supreme Auditing Institution in our country, on the other hand it is carried out by the auditors of the ...
Atabay, Esra, Esra Atabay
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CACPA: Credible Alliance-Chain-Based Public Auditing Scheme for Cloud Storage
IEEE Access, 2023 We propose a credible alliance-chain-based public auditing scheme (CACPA) to properly address the trust problem of third-party auditor (TPA) in the traditional audit scheme for cloud storage. Based on the non-tamperability and traceability of blockchain,
Jiahao Jiang +4 more
doaj +1 more source
CASESC:A Cloud Auditing Scheme Based on Ethereum Smart Contracts [PDF]
Jisuanji kexue, 2023 People prefer to use cloud storage due to its advantages of high scalability and low cost,but ensuring the integrity of cloud data has become a security challenge that needs to be solved immediately.While blockchain's characteristics of de-centralization
GUO Caicai, JIN Yu
doaj +1 more source
Sensors, 2023 With the rapid development of cloud storage and cloud computing technology, users tend to store data in the cloud for more convenient services. In order to ensure the integrity of cloud data, scholars have proposed cloud data integrity verification ...
Xiuguang Li +5 more
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The Effect of Auditors’ Commitment to Public Interests and Independence Enforcement on Professional Values (Ethical Values) in Audit Firms [PDF]
مجله دانش حسابداری, 2021 Objective: The purpose of this study is to answer the question of whether auditors' commitment to public interest and independence requirements can affect the professional values of auditing firms.
Zahed Ahmadzadeh +2 more
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