1,721,114 research outputs found
Audit Reporting for Going Concern Uncertainty - Global Trends and the Case Study of Italy
No full textThis book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008–2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike
SDGs Achievement: Commitment, Channels of Action and the Role of Integrated Reporting in the Discosure Mechanisms
No full textThis chapter deals with the great challenge represented by the desirable achievement of SDGs by profit and non profit organization. To do so, organiza-tions should strive efforts in individuating which channels, rather than others, could lead them to the success and how to report results achieved overtime. The more recent literature has individuated two channels for success: the develop-ment of sustainable business models through strategic alliances and several im-portant topic in the large field of Accounting for Sustainability (A4S). In the light of these pillars, the chapter proceeds first in illustrating successfully strate-gic alliances occurred around the world as positive patterns for further alliances. Then, using the lenses of sustainability, important issues such as Big data and its governance, tax compliance, economic democracy and fair wages accounting will be dealt in order to prioritize actions organizations should take for the achievement of many SDGs. All actions required ask for effective disclosure mechanisms. Hence, we argue the need of suitable integrated reports not neces-sarily in the form of Integrated Reporting (IR) proposed by the International In-tegrated Reporting Committee (IIRC) able to outline input, processes, output and outcome as a result of commitment and channels used by organization for the SDGs achievement
Il bilancio delle PMI tra modelli di reddito e variabili critiche dell'informativa esterna d'impresa
No full text
The Accountability cycle in public agencies: lessons from Italian experiences
No full textThe diffusion of Public Agencies seems to characterise the approach to public
management in European countries. Under New Public Management, the role
of politics is to provide strategic planning and economic policy target definition, whereas the administration is responsible for the management of public
services. Moreover, the separation between politics and administration is
strengthened by downsizing and decentralizing the public central administration.
The current paper argues that this split necessitates careful attention to the
adoption of models of accountability that respond to both citizen and political
information needs. Thus, with respect to public agencies, this paper models accountability levels, defines an accountability cycle showing the relations between politics, administration, and citizens, and applies this model to the Italian case
Do Really Accrual Numbers Affect the Financial Market? An Empirical Analysis of ESA Accounts Across EU
No full textThe adoption of a full accrual framework in the public sector is differentiated country by country
both for budgeting and for reporting phases. The purpose of this article is to address the
following broader research question: How do accrual numbers affect the financial markets?
The 10-year average interest rate on sovereign bonds across the European Union is used as a
dependent variable. The results of the research show an unclear relation among the variables
investigated. Given this evidence, an alignment between micro- and macroaccounting rules
could be pursued. We argue the suitability of the Australian experience in this sense
Governance mechanism in public agencies: the Italian practice in an international perspectives
Full text linkThe diffusion of Public Agencies seems to characterise the approach to public
management in European countries. Under New Public Management, the role
of politics is to provide strategic planning and economic policy target definition, whereas the administration is responsible for the management of public
services. Moreover, the separation between politics and administration is
strengthened by downsizing and decentralizing the public central administration.
The current paper argues that this split necessitates careful attention to the
adoption of models of accountability that respond to both citizen and political
information needs. Thus, with respect to public agencies, this paper models accountability levels, defines an accountability cycle showing the relations between politics, administration, and citizens, and applies this model to the Italian case
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