Search Results
JEL Code: H83

40,148 Total downloads

Viewing: 1 - 50 of 530 papers

1.

Governmental Accounting and Austerity Policies: Accounting Representations of Public Debt and Deficit in Europe and Abroad

Accounting Forum (2016). DOI: dx.doi.org/10.1016/j.accfor.2016.05.003, EGPA Permanent Study Group XII “Public Sector Financial Management”, ISCTE Business School, Lisbon (Portugal), May 8-9, 2014., Accounting, Economics and Law Research Network Conference, SASE Annual Meeting, University of Milano, 27-29 June 2013. , 8th International EIASM Public Sector Conference, Edinburgh (UK), 2-4 September, 2014.,
Number of pages: 25 Posted: 06 Apr 2013 Last Revised: 06 Jun 2016
Working Paper Series
French National Center for Scientific Research (CNRS)
Downloads 1,050
2.

Using Machine Learning to Predict Outcomes in Tax Law

Number of pages: 23 Posted: 20 Oct 2016 Last Revised: 19 Dec 2017
Working Paper Series
University of Toronto - Faculty of Law, University of Toronto - Faculty of Law and University of Toronto - Faculty of Law
Downloads 1,006
3.

A New Explanatory Model for Policy Analysis and Evaluation

Tinbergen Institute Discussion Paper No. 2006-063/2
Number of pages: 35 Posted: 19 Jul 2006
Working Paper Series
University of Amsterdam - Amsterdam School of Economics (ASE) and University of Amsterdam (UVA) - Amsterdam Business School
Downloads 987
4.

How Do Audit Offices Respond to Audit Fee Pressure? Evidence of Increased Focus on Nonaudit Services and Their Impact on Audit Quality

Contemporary Accounting Research, Forthcoming
Number of pages: 50 Posted: 07 May 2014 Last Revised: 06 Feb 2018
Accepted Paper Series
University of Notre Dame - Mendoza College of Business, Texas A&M University - Department of Accounting and University of Nebraska at Lincoln - School of Accountancy
Downloads 822
5.

Evolution of the Governmental Accounting Reform Implementation in Greek Public Hospitals: Testing the Institutional Framework

34th Annual Congress of the European Accounting Association, April 2011
Number of pages: 35 Posted: 13 Feb 2011 Last Revised: 15 Feb 2011
Accepted Paper Series
Technological Educational Institute (TEI) of Athens and National and Kapodistrian University of Athens
Downloads 808
6.

A Literature Review on Public Sector Accounting Research

The Jahangirnagar Journal of Business Studies, Volume 5, Issue 1, Page 39-52, 2016
Number of pages: 14 Posted: 01 Dec 2016
Accepted Paper Series
Jahangirnagar University and University of Dhaka
Downloads 720
7.

Tax Competition and Inequality - The Case for Global Tax Governance

Global Governance: A Review of Multilateralism and International Institutions, Vol. 17, 2011
Number of pages: 39 Posted: 19 Oct 2009 Last Revised: 04 Feb 2011
Working Paper Series
University of Bamberg - Department of Political Science
Downloads 678
8.

Decentralization Dilemma: Measuring the Degree and Evaluating the Outcomes

Indian Journal of Political Science, Vol. 67, No. 1, 2006
Number of pages: 17 Posted: 07 Mar 2007
Accepted Paper Series
Central University of Haryana
Downloads 661
9.

The Concept of Marketing in the Public Administration

Conference, University Stefan cel Mare Suceava
Number of pages: 6 Posted: 14 Jan 2009 Last Revised: 14 Jan 2009
Working Paper Series
Stefan cel Mare University Suceava
Downloads 555
10.

The Governance of Financial Supervisors: Improving Responsiveness to Market Developments

Paolo Baffi Centre Research Paper No. 2010-82, ECGI - Law Working Paper No. 171/2010
Number of pages: 51 Posted: 19 Nov 2010 Last Revised: 04 Feb 2011
Working Paper Series
University of Oxford Faculty of Law and ETH Zurich
Downloads 506
11.

Government Cloud Computing and National Data Sovereignty

Irion, Kristina (2012). "Government Cloud Computing and National Data Sovereignty". Policy and Internet Vol. 4 [2012] issues 3-4, pp. 40-71
Number of pages: 32 Posted: 30 Sep 2011 Last Revised: 29 Dec 2014
Accepted Paper Series
University of Amsterdam
Downloads 466
12.

Digital Government Units: Origins, Orthodoxy and Critical Considerations for Public Management Theory and Practice

Number of pages: 54 Posted: 21 Jul 2017
Working Paper Series
School of Public Policy and Administration, Carleton University
Downloads 449
13.

Accounting Rules for the European Communities: A Theoretical Analysis

6th EIASM international conference on Accounting, Auditing and Management in Public Sector Reforms, September 2010, 32nd EGPA Annual Conference, PSG XIV on EU Administration and Multi-Level Governance, September 2010, 13th Biennial CIGAR Conference, Ghent, June 9-10, 2011, Accounting, Economics and Law: A Convivium. Volume 4, Issue 3, Pages 179–214, DOI: 10.1515/ael-2013-0063, April 2014,
Number of pages: 38 Posted: 20 Jun 2010 Last Revised: 08 Nov 2014
Accepted Paper Series
French National Center for Scientific Research (CNRS) and University of Macerata - Department of Economics and Law
Downloads 448
14.

Regulatory Spillovers in Common Audit Markets

Chicago Booth Research Paper No. 17-24, MIT Sloan Research Paper No. 5234-17
Number of pages: 48 Posted: 19 Aug 2017 Last Revised: 15 Mar 2019
Working Paper Series
University of Chicago, Booth School of Business, Students, University of Chicago - Booth School of Business and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 440
15.

Public Accountability: Performance Measurement, the Extended State, and the Search for Trust

National Academy of Public Administration & The Kettering Foundation, June 2011
Number of pages: 84 Posted: 30 Jun 2011
Accepted Paper Series
University of New Hampshire and University of Kansas
Downloads 434
16.

The Federal Approach to Fiscal Decentralisation: Conceptual Contours for Policy Makers

Loyola Journal of Social Sciences, Vol. XIX, No. 2, pp. 169-188, 2003
Number of pages: 21 Posted: 20 Nov 2006
Accepted Paper Series
Central University of Haryana
Downloads 410
17.

On the Effectiveness of Housing Purchase Restriction Policy in China: A Difference in Difference Approach

Number of pages: 46 Posted: 25 Mar 2015
Working Paper Series
Independent, University of Macau - Department of Finance and Business Economics and University of Macau
Downloads 387
18.

The Performance of Performance-Based Budgeting in Boom Versus Bust Years: An Analytical Framework and Survey of States

Number of pages: 53 Posted: 07 May 2010
Working Paper Series
Maxwell School, Syracuse University
Downloads 383
19.

Corruption in the Public Organizations - Towards a Model of Cost-Benefit Analysis for the Anticorruption Strategies

Presented at First Global Dialogue 'Governing Good and Governing Well': The First Global Dialogue on Ethical and Effective Governance, 28-30 May 2009, Amsterdam, The Netherlands
Number of pages: 31 Posted: 16 May 2009
Accepted Paper Series
National School of Political Studies and Public Administration (NSPSPA) and National School of Political Studies and Public Administration (NSPSPA)
Downloads 371
20.

When Does Decentralization Deliver? 'The Dilemma of Design'

South Asian Journal of Socio-Political Studies (SAJOSPS), Vol. 6, No. 1, pp. 38-45, 2005
Number of pages: 11 Posted: 14 Nov 2006
Accepted Paper Series
Central University of Haryana
Downloads 332
21.

Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs

Internal Auditing, September/October 2012
Number of pages: 21 Posted: 01 Mar 2013
Accepted Paper Series
University of Oxford and Russian Customs Academy
Downloads 330
22.

Fixing Public Sector Finances: The Accounting and Reporting Lever

UCLA Law Review, Vol. 62, No. 3, 2015, Harvard University John M. Olin Center for Law, Economics, and Business Discussion Paper No. 814
Number of pages: 50 Posted: 08 Mar 2015
Accepted Paper Series
Downloads 330
23.

Collaborative Cross-Border Procurement in the EU: Future or Utopia?

Number of pages: 28 Posted: 20 Feb 2016 Last Revised: 13 May 2016
Working Paper Series
University of Bristol - School of Law
Downloads 326
24.

Who Controls the Budget: The Legislature or the Executive?

IMF Working Paper No. 05/115
Number of pages: 27 Posted: 03 Mar 2006
Working Paper Series
International Monetary Fund (IMF)
Downloads 311
25.

A Costly Signaling Theory of Hard Look Review

Harvard Law and Economics Discussion Paper No. 539
Number of pages: 54 Posted: 31 Jul 2006
Working Paper Series
Harvard Law School
Downloads 298
26.

The Use of Financial Indicators to Determine Financial Health of Italian Municipalities

Number of pages: 23 Posted: 19 Sep 2010
Working Paper Series
University of Bologna - Department of Management, Università Degli Studi di Salerno - Department of Management Research and University of Bologna - Department of Management
Downloads 296
27.

The Political Budget Cycle is Where You Can't See it: Transparency and Fiscal Manipulation

EPRU Working Paper No. 2005-03
Number of pages: 43 Posted: 21 Apr 2005
Working Paper Series
University of Copenhagen - Department of Economics and Harvard University - Department of Government
Downloads 287
28.

The Transaction Costs Perspective on Costs and Benefits of Government Regulation: Extending the Standard Cost Model

Tinbergen Institute Discussion Paper No. 09-013/3
Number of pages: 34 Posted: 20 Feb 2009
Working Paper Series
VU University Amsterdam - Faculty of Economics and Business Administration, affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 286
29.

Enforcement and Public Corruption: Evidence from US States

University of Copenhagen Department of Economics EPRU Working Paper No. 2010-08
Number of pages: 49 Posted: 28 Aug 2010
Working Paper Series
Harvard University - Department of Government and University of Copenhagen - Department of Economics
Downloads 283
30.

Third-Party Opportunism and the Theory of Public Contracts: Operationalization and Applications

In "The Manufacturing of Markets: Legal, Political and Economic Dynamics," edited by Eric Brousseau and Jean-Michel Glachant. Cambridge University Press (ISBN 978-1-107-05371-7), 2014.
Number of pages: 33 Posted: 26 Jul 2011 Last Revised: 02 Feb 2014
Accepted Paper Series
University of California, Berkeley - Business & Public Policy Group and George Mason University - Department of Economics
Downloads 279
31.

Econometric Models Used for the Corruption Analysis

Journal of Economic Computation and Economic Cybernetics Studies and Research, Forthcoming
Number of pages: 22 Posted: 28 Jul 2009 Last Revised: 10 Dec 2009
Accepted Paper Series
affiliation not provided to SSRN, National School of Political Studies and Public Administration (NSPSPA), affiliation not provided to SSRN and affiliation not provided to SSRN
Downloads 270
32.

Accountability and Performance Measurement: A Stakeholder Perspective

Journal of CENTRUM Cathedra: The Business and Economics Research Journal, Vol. 5, Issue 2, pp. 243-258, 2012
Number of pages: 16 Posted: 10 Sep 2012 Last Revised: 03 Feb 2014
Accepted Paper Series
The University of Auckland Business School, University of Auckland - Business School and The University of Auckland
Downloads 266
33.

The GAO's Bid-Protest Mechanism: Effectiveness and Fairness in Defense Acquisitions?

Number of pages: 25 Posted: 27 May 2010 Last Revised: 25 Dec 2010
Working Paper Series
Willamette University - Atkinson Graduate School of Management, affiliation not provided to SSRN and Willamette University - Atkinson Graduate School of Management
Downloads 252
34.

Development and Regulation of Civil Service in Central and Eastern European States - A Comparative Analysis in View of Good Governance

IIAS Conference, Helsinki, 2009
Number of pages: 24 Posted: 05 Aug 2009
Accepted Paper Series
National School of Political Studies and Public Administration (NSPSPA) and National School of Political Studies and Public Administration
Downloads 249
35.

Managerial Talent, Motivation, and Self-Selection into Public Management

Tinbergen Institute Discussion Paper No. 2008-097/1, CESifo Working Paper Series No. 2437
Number of pages: 54 Posted: 14 Oct 2008
Working Paper Series
Erasmus University Rotterdam (EUR) - Department of Economics and Erasmus University Rotterdam (EUR) - Department of Economics

Multiple version iconThere are 2 versions of this paper

Downloads 244
37.

The Diffusion of Public Sector Reforms. Empirical Evidence from Switzerland on the New Public Management.

Number of pages: 15 Posted: 03 Jan 2006
Working Paper Series
Forschungsstelle für Wirtschaftsgeschichte
Downloads 234
38.

Public Spending: Interconnecting and Visualizing Greek Public Expenditure Following Linked Open Data Directives

Number of pages: 7 Posted: 22 May 2012
Working Paper Series
Software and Knowledge Engineering Laboratory, IIT, NCSR-“Demokritos”, National Technical University of Athens (NTUA), National Technical University of Athens (NTUA), National Technical University of Athens (NTUA), National Technical University of Athens (NTUA), Aristotle University of Thessaloniki, National Technical University of Athens (NTUA), Software and Knowledge Engineering Laboratory, IIT, NCSR-“Demokritos” and National Technical University of Athens (NTUA)
Downloads 232
39.

Participatory Budgeting and Transparency in Municipal Finances

Journal of Accounting, Ethics and Public Policy, Vol. 17, No. 3, 2016
Number of pages: 19 Posted: 14 Sep 2016
Accepted Paper Series
Brooklyn College and Brooklyn College, Murray Koppelman School of Business
Downloads 228
40.

'State Capture versus Administrative Corruption'; A Comparative Study for the Public Health Service in Romania

EGPA 2009, THE PUBLIC SERVICE: SERVICE DELIVERY IN THE INFORMATION AGE, Malta
Number of pages: 39 Posted: 27 Jul 2009 Last Revised: 19 Sep 2009
Accepted Paper Series
National School of Political Studies and Public Administration (NSPSPA) and National University of Political Studies and Public Administration
Downloads 225
41.

The Anatomy of the VAT

IMF Working Paper No. 13/111
Number of pages: 29 Posted: 08 Jun 2013
Working Paper Series
International Monetary Fund (IMF) - Fiscal Affairs Department
Downloads 223
42.

The Feel-Good Effect at Mega Sport Events - Recommendations for Public and Private Administration Informed by the Experience of the FIFA World Cup 2006

Hamburg Contemporary Economic Discussion Paper No. 18
Number of pages: 33 Posted: 08 Feb 2010
Working Paper Series
Independent and Universität Hamburg, Faculty of Business, Economics and Social Sciences
Downloads 221
43.

E-Administration as a Way of Increasing the Managerial Capacity in Public Sector

Annual NISPAcee Conference
Number of pages: 13 Posted: 30 Jul 2009 Last Revised: 05 Aug 2014
Working Paper Series
National School of Political Studies and Public Administration (NSPSPA) and National University of Political Studies and Public Administration (NSPSPA)
Downloads 212
44.

Forensic Approaches to Transfer Pricing Compliance and Enforcement

Journal of Forensic and Investigative Accounting, Volume 8, Issue 3, 2016
Number of pages: 47 Posted: 02 Jun 2016 Last Revised: 05 Feb 2019
Accepted Paper Series
Cross Border Analytics, Inc.
Downloads 203
45.

The Determinants of Voluntary Financial Disclosure by Nonprofit Organizations

Nonprofit and Voluntary Sector Quarterly, Vol. 41, pp. 1052-1071, 2012. doi: 10.1177/0899764011427597
Number of pages: 36 Posted: 05 Jun 2012 Last Revised: 12 Dec 2012
Accepted Paper Series
Schulich School of Business, York University, National Taipei University and National Cheng-Chi University, Department of Public Finance
Downloads 196
46.

Do Lower Caseloads Improve the Performance of Public Employment Services? New Evidence from German Employment Offices

Scandinavian Journal of Economics (Forthcoming)
Number of pages: 42 Posted: 13 Sep 2011 Last Revised: 03 Jul 2015
Accepted Paper Series
Stanford University - Department of Political Science, Government of the Federal Republic of Germany - Institute for Employment Research (IAB), Institute for Employment Research (IAB) and Government of the Federal Republic of Germany - Institute for Employment Research (IAB)

Multiple version iconThere are 2 versions of this paper

Downloads 194
47.

'To Promote the General Welfare' - Addressing Political Corruption in America

Owen, Bruce M., “To Promote the General Welfare”: Addressing Political Corruption in America, British Journal of American Legal Studies 5(1) April 2016, DOI: 10.1515/bjals-2016-0001,
Number of pages: 55 Posted: 03 Jul 2015 Last Revised: 08 Jun 2016
Accepted Paper Series
Stanford University
Downloads 187
48.

Assessor Incentives and Property Assessment

Southern Economic Journal, Vol. 77, No. 3, pp. 776-794, 2011
Number of pages: 28 Posted: 28 Aug 2008 Last Revised: 18 Jun 2011
Working Paper Series
Indiana University - School of Public & Environmental Affairs
Downloads 182
49.

Budget Transparency in Local Governments: An Empirical Analysis

Number of pages: 34 Posted: 25 Feb 2011 Last Revised: 14 Dec 2012
Working Paper Series
University of Santiago de Compostela - Department of Applied Economics, University of Vigo, GEN (Governance and Economics Research Network), University of Vigo and Municipality of Pontevedra
Downloads 180
50.

Financial Sustainability and Public Debt Management in Central Government

M. P. R. Bolívar ed. “Financial Sustainability in Public Administrations,” Basingstoke (UK): Palgrave Macmillan Pub. Forthcoming, DOI: 10.1007/978-3-319-57962-7_7, 83rd International Atlantic Economic Conference (IAES), Berlin, 22-25 March 2017, EGPA Permanent Study Group XII “Public Sector Financial Management” Spring Workshop, Malta, 4-5 May 2017, 16th Biennial CIGAR Conference, Porto, Portugal, 7-9 June 2017,
Number of pages: 21 Posted: 11 Feb 2017 Last Revised: 22 Jul 2017
Accepted Paper Series
French National Center for Scientific Research (CNRS) and Université Paris Dauphine
Downloads 180