Les contrôles externes légaux des collectivités locales : les voies d’évolution
Author
Abstract
Suggested Citation
Note: View the original document on HAL open archive server: https://hal.science/hal-03073673
Download full text from publisher
References listed on IDEAS
- Baber, William R., 1983. "Toward understanding the role of auditing in the public sector," Journal of Accounting and Economics, Elsevier, vol. 5(1), pages 213-227, April.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- J. Christiaens & V. Van Peteghem, 2004. "Governmental Accounting Reform: Evolution Of The Implementation In Flemish Municipalities," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 04/256, Ghent University, Faculty of Economics and Business Administration.
- Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
- Vivien Beattie & Alan Goodacre & Ken Pratt & Joanna Stevenson, 2001. "The determinants of audit fees—evidence from the voluntary sector," Accounting and Business Research, Taylor & Francis Journals, vol. 31(4), pages 243-274.
- Baber, William R. & Gore, Angela K. & Rich, Kevin T. & Zhang, Jean X., 2013. "Accounting restatements, governance and municipal debt financing," Journal of Accounting and Economics, Elsevier, vol. 56(2), pages 212-227.
- Robert W. Ingram, 1986. "Tests of the fund accounting model for local governments," Contemporary Accounting Research, John Wiley & Sons, vol. 3(1), pages 200-221, September.
- Nolan Kido & Reining Petacchi & Joseph Weber, 2012. "The Influence of Elections on the Accounting Choices of Governmental Entities," Journal of Accounting Research, Wiley Blackwell, vol. 50(2), pages 443-476, May.
- Ismajli Hysen & Perjuci Edona & Prenaj Vlora & Braha Medina, 2019. "The Importance of External Audit in Detecting Abnormalities and Fraud in the Financial Statements of Public Enterprises in Kosovo," Ekonomika (Economics), Sciendo, vol. 98(1), pages 124-134, June.
- Nakhmurina, Anya, 2018. "Does Fiscal Monitoring Make Better Governments? Evidence from US Municipalities," Working Papers 284, The University of Chicago Booth School of Business, George J. Stigler Center for the Study of the Economy and the State.
- Changwony, Frederick Kibon & Paterson, Audrey S., 2019. "Accounting practice, fiscal decentralization and corruption," The British Accounting Review, Elsevier, vol. 51(5).
- Li Huang & Oliver Zhen Li & Yang Yi, 2021. "Government disclosure in influencing people’s behaviors during a public health emergency," Palgrave Communications, Palgrave Macmillan, vol. 8(1), pages 1-15, December.
- Linus Axén & Torbjörn Tagesson & Denis Shcherbinin & Azra Custovic & Anna Ojdanic, 2019. "Does municipal ownership affect audit fees?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 693-713, September.
- Qiuxian Hu & Leibao Zhang & Wenyu Zhang & Shuai Zhang, 2020. "Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China," SAGE Open, , vol. 10(2), pages 21582440209, May.
- Torbj�rn Tagesson & Nicoletta Glinatsi & Martina Prahl, 2015. "Procurement of audit services in the municipal sector: the impact of competition," Public Money & Management, Taylor & Francis Journals, vol. 35(4), pages 273-280, July.
- Michael E. Bradbury & Pei___Chi Kelly Hsiao & Tom Scott, 2020. "Summary annual reports: length, readability and content," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 60(3), pages 2145-2165, September.
- David Carassus & Nadeau Jean-Luc, 2005. "Local government audit : towards standardization in the auditing of publics accounts ?," Post-Print hal-03079943, HAL.
- Hysen ISMAJLI & Edona PERJUCI & Medina BRAHA & Vlora PRENAJ, 2019. "The Importance of External Audit in Detecting Abnormalities and Fraud in the Financial Statements of Public Enterprises in Kosovo," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 1, pages 5-11.
- López, Dennis M. & Rich, Kevin T., 2017. "Geographic distance and municipal internal control reporting," Advances in accounting, Elsevier, vol. 36(C), pages 40-49.
- Kevan Jensen, 2005. "A basic study of agency-cost source and municipal use of internal versus external control," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 53-67.
- David Carassus & David Laborde, 2003. "De la forme et du fond dans la démocratie locale : Contribution à la détermination des facteurs d'influence de la réélection municipale," Post-Print hal-03080732, HAL.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hal:journl:hal-03073673. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CCSD (email available below). General contact details of provider: https://hal.archives-ouvertes.fr/ .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.