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Chartered Institute of Public Finance and Accountancy. Public Money, 1984
Efforts to improve the performance of the public sector have concentrated on its economic efficiency. But we expect more both of the public sector itself and of Government's policies for it.
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Efforts to improve the performance of the public sector have concentrated on its economic efficiency. But we expect more both of the public sector itself and of Government's policies for it.
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2004
This paper develops a theory that explains why the government, on behalf of the public it serves, demands audits of public companies. Our theory argues that the government demands audits as a way to minimize private and public transaction costs defined as "the cost of measuring the valuable attributes of what is being exchanged and the costs of ...
John Hepp, Brian W. Mayhew
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This paper develops a theory that explains why the government, on behalf of the public it serves, demands audits of public companies. Our theory argues that the government demands audits as a way to minimize private and public transaction costs defined as "the cost of measuring the valuable attributes of what is being exchanged and the costs of ...
John Hepp, Brian W. Mayhew
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2019
The current economic recession has been debilitating for many artists regardless of the content of their work. Since this climate is characterized by a particular hostility toward controversial art, it is especially significant that Elizabeth Sisco. Louis Hock. and David Avalos have maintained a reputation for causing trouble in San Diego.
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The current economic recession has been debilitating for many artists regardless of the content of their work. Since this climate is characterized by a particular hostility toward controversial art, it is especially significant that Elizabeth Sisco. Louis Hock. and David Avalos have maintained a reputation for causing trouble in San Diego.
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Auditing CPU Performance in Public Cloud
2013 IEEE Ninth World Congress on Services, 2013Cloud computing services offer elastic computing and storage to end-users over the Internet in a pay-as-you-go way. Many businesses have started using cloud computing. A Service Level Agreement (SLA) between a cloud service provider (CSP) and a user is a contract that specifies the resources and performances that the cloud should provide.
Qiang Huang +3 more
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On the Public Key-Based Auditing Methods
2015 5th International Conference on IT Convergence and Security (ICITCS), 2015Remote data possession checking plays a crucial role in cloud data storage. It allows the owners to verify whether their data are correctly stored in the Cloud without downloading them. To solve this problem, there are many methods proposed such as MAC-based methods, RSA- based homomorphic methods and BLS-based homomorphic methods.This paper presents ...
Thu N. A. Nguyen +2 more
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One of the most significant changes in audit regulation has been the establishment of public audit oversight. In response to high-profile corporate financial reporting scandals, the U.S. set the tone in 2002 by creating the Public Company Accounting Oversight Board (PCAOB), marking the end of the long-standing model of self-regulation in the auditing ...
Ulrike Thürheimer, Ann Vanstraelen
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Ulrike Thürheimer, Ann Vanstraelen
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Ciphertext-Auditable Public Key Encryption
2006Loss of backup tapes containing personal information (PI) is a potential breach of privacy and encryption is the typical way to prevent the breach. This paper considers an attack scenario where an adversary who encrypts the PI for backup purpose tries to hide the plain PI in a valid-looking ciphertext without being detected.
Satoshi Hada, Kouichi Sakurai
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Large Audit Firm Premium and Audit Specialization in the Public Sector
SSRN Electronic Journal, 2014AbstractThe outsourcing of public‐sector audits to the private sector is an important issue. This study examines the fee premium in the public sector by comparing audit fees between the government auditor and the Big5. The study (i) statistically adjusts for self‐selection bias, (ii) allows the slope coefficients in the audit fee model to vary between ...
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A Public Auditing Scheme with Data Recovery
2019In order to solve the integrity verification of outsourced file in cloud, we based on the concept of regenerating code (RC) to propose a new public auditing scheme with data recovery in this paper. With the advantage of RC, our scheme provides a (k, n) recovery functionality, i.e., only encoded data blocks from any k cloud servers, user can recover the
Tsu-Yang Wu +4 more
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Public Sector Accounting and Auditing in Switzerland
2015In the following chapter, the state and government architecture in Switzerland and its political system is discussed, as this is the basis for the understanding of public financial management in Switzerland. Both, the federal organizational structure of Switzerland and its leading political principle, direct democracy, significantly influence public ...
Fuchs, Sandro +3 more
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