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Public Sector Accounting and Auditing in Austria
2015Austria is a federal republic that consists of nine states (Lander) and 2,354 (in 2013) local governments, which are organized upon the principle of local self-administration. The combination of a federal principle and the principle of local self-administration accounts for the organizational complexity of Austrian public administration. Legislation is
Rauskala, Iris, Saliterer, Iris
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Public Audit of Procurements in the National Audit System
FINANCIAL LAWThe legal introduction of public procurement audit has created the need to determine its place in the national audit system. An analysis of the current legal norms governing financial control and audit in the Russian Federation allowed us to present the author's classification of the national audit system, which identifies the place of public audit in ...
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Nexus between Public Audit Dimensions and Audit Quality
International Journal of Social Science & EntrepreneurshipThis study attempts to examine the dimensions of public audit in the context of audit quality to investigate the association in public sector. SPSS model starts with likert scales consisting of five dimensional structures: trust and confidence, integrity and credibility, independence and impartiality, conflict of interest and professional secrecy &
Mansoor Ahmed +4 more
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Privacy-preserving certificateless public auditing supporting different auditing frequencies
Computers and Security, 2023Huiying Hou, Wenting Shen
exaly
Enabling Fast Public Auditing and Data Dynamics in Cloud Services
IEEE Transactions on Services Computing, 2022Junbeom Hur, Hyunsoo Kwon, Daeyeong Kim
exaly
Blockchain-Based Decentralized Public Auditing for Cloud Storage
IEEE Transactions on Cloud Computing, 2022Xiaohua Jia, Jiangang Shu, Ruitao Xie
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The future of auditing research in the public sector
Journal of Public Budgeting, Accounting and Financial Management, 2021Carolyn Cordery, David Charles Hay
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Lightweight Public/Private Auditing Scheme for Resource-Constrained End Devices in Cloud Storage
IEEE Transactions on Cloud Computing, 2022Kim-Kwang Raymond Choo, Jiguo Li, Li Xu
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