Overview

Despite their broad scope and importance, publications related to public sector accounting and auditing have a limited framework, and do not account for the significant variances in public sector accounting and auditing systems between countries and different subsectors of government. The editors of this book have filled this gap by compiling a collection that combines different aspects of public sector accounting and auditing within a single book. Pooling together existing public sector accounting and auditing practices between countries and preparing a comparative analysis of those practices, the authors analyze the role of the public sector accounting and auditing holistically, and provide a platform to enable financially sustainable policy making and proper assessment of the relevance of accounting frameworks across the globe. The chapters chronicle the strength and weakness of public sector accounting, auditing and systems, and also critically examine the approaches, recording methods, and international regulations which determine how they operate. Providing a comprehensive account which brings a wide range of countries to the forefront in terms of both comparability and accountability, this study shines a light on the differences in accounting systems between states, and provides timely and accurate information to equip readers to minimize those differences.

Full Product Details

Author:   Simon Grima (University of Malta, Malta) ,  Engin Boztepe (Ardahan University, Turkey)
Publisher:   Emerald Publishing Limited
Imprint:   Emerald Publishing Limited
Volume:   105
Weight:   0.527kg
ISBN:  

9781839095092

ISBN 10:   1839095091
Pages:   288
Publication Date:   18 January 2021
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   In Print  
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Table of Contents

Chapter 1. Some Evaluations of the Effectiveness of Public Sector Accounting System in Turkey; A. Kadir Işik and Emine Seda KoçChapter 2. Harmonization Process of Albanian National Accounting Standards and International Accounting; Agim Mamuti, Evlia Hysa and Francesco Caputo Chapter 3. Role of Public Auditors in Fraud Detection: A Critical Review; Rasha Kassem and Umut Turksen Chapter 4. Financial and Performance Information Presentation in Annual Report: An Investıgatıon on the Municipalities in Turkey; Emin Zeytinoğlu Chapter 5. Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey; Esra Atabay Chapter 6. Readability Analysis of Laws Related to Public Financial Responsibility and State Budget: Comparison of Selected Countries; Gonca Güngör Göksu and Serdar Dumlupinar Chapter 7. The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing; Lale Aslan Chapter 8. Advantages of Tax Audit; Orçun Avci and Zeynep Demirci  Chapter 9. Overpayment and Undue Payment Operations in Publıc Sector Accountıng and Their Accounting Process; Özen Akçakanat and Taner Duran Chapter 10. Modern Approaches, Recording Methods, and International Regulations on Public Accounting; Öznur Arslan Chapter 11. Public Sector Accountıng in Turkey: Past-Present-Future; Serap Sebahat Yanık, Seval Kardes Selımoglu and Gul Yesılcelebı Chapter 12. Internal Audit in Public Banks in the Framework of International Internal Audit Standards: The Case of Turkey; Yusuf Kaya and Mehmet Utku Chapter 13. Measurement of the Effectiveness of Internal Audits in Public Sector; Burcu İşgüden Kiliç, Özlem Kuvat and Engin Boztepe Chapter 14. A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector; Clint Zammit, Simon Grima and Y. Murat Kizilkaya

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Author Information

Simon Grima is Head of the Insurance Department and Senior Lecturer at the University of Malta. He has over 25 years of experience in Financial Services and with public entities in Internal Controls, Investments and IT.  Engin Boztepe is Assistant Professor of Accounting and Auditing in the Department of Healthcare Management, School of Health Sciences, Ardahan University, Turkey. His research interests include public sector accounting, auditing and forensic accounting.

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