Linguistic Tone Of Municipal Management Discussion And Analysis Disclosures And Future Internal Control Quality
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Linguistic Tone Of Municipal Management Discussion And Analysis Disclosures And Future Internal Control Quality
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Author : Kevin T. Rich
language : en
Publisher:
Release Date : 2018
Linguistic Tone Of Municipal Management Discussion And Analysis Disclosures And Future Internal Control Quality written by Kevin T. Rich and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018 with categories.
We investigate relations between the textual content of municipal disclosures and future internal control quality. Specifically, we examine whether the linguistic tone of municipal management discussion and analysis (MD&A) disclosures is associated with the likelihood of future internal control weaknesses. Using a sample of 362 municipal MD&A disclosures in fiscal year-end 2011, our empirical analysis suggests that positive (negative) tone in municipal MD&A disclosures is associated with fewer (more) subsequent year internal control weaknesses after controlling for other governance, demographic, and performance factors. Overall, our findings suggest that language in municipal MD&A disclosures plays an important role in signaling confidence in financial reporting systems, indicating that MD&A content contains important information in predicting the quality of future municipal financial reporting.
Government Auditing Standards 2018 Revision
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Author : United States Government Accountability Office
language : en
Publisher: Lulu.com
Release Date : 2019-03-24
Government Auditing Standards 2018 Revision written by United States Government Accountability Office and has been published by Lulu.com this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-24 with Reference categories.
Audits provide essential accountability and transparency over government programs. Given the current challenges facing governments and their programs, the oversight provided through auditing is more critical than ever. Government auditing provides the objective analysis and information needed to make the decisions necessary to help create a better future. The professional standards presented in this 2018 revision of Government Auditing Standards (known as the Yellow Book) provide a framework for performing high-quality audit work with competence, integrity, objectivity, and independence to provide accountability and to help improve government operations and services. These standards, commonly referred to as generally accepted government auditing standards (GAGAS), provide the foundation for government auditors to lead by example in the areas of independence, transparency, accountability, and quality through the audit process. This revision contains major changes from, and supersedes, the 2011 revision.
Advances In International Accounting
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Author : J. Timothy Sale
language : en
Publisher: Elsevier
Release Date : 2003-09-30
Advances In International Accounting written by J. Timothy Sale and has been published by Elsevier this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003-09-30 with Business & Economics categories.
This is a refereed, academic research annual, devoted to publishing articles about advancements in the development of accounting and its related disciplines from an international perspective. This serial examines how these developments affect the financial reporting and disclosure practices, taxation, management accounting practices, and auditing of multinational corporations, as well as their effect on the education of professional accountants worldwide.
Government Auditing Standards
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Author : Government Accounting Office
language : en
Publisher: www.Militarybookshop.CompanyUK
Release Date : 2012
Government Auditing Standards written by Government Accounting Office and has been published by www.Militarybookshop.CompanyUK this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012 with Business & Economics categories.
Newly revised in 2011. Contains the auditing standards promulgated by the Comptroller General of the United States. Known as the Yellow Book. Includes the professional standards and guidance, commonly referred to as generally accepted government auditing standards (GAGAS), which provide a framework for conducting high quality government audits and attestation engagements with competence, integrity, objectivity, and independence. These standards are for use by auditors of government entities and entities that receive government awards and audit organizations performing GAGAS audits and attestation engagements.
Dac Guidelines And Reference Series Accountability And Democratic Governance Orientations And Principles For Development
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Author : OECD
language : en
Publisher: OECD Publishing
Release Date : 2014-09-15
Dac Guidelines And Reference Series Accountability And Democratic Governance Orientations And Principles For Development written by OECD and has been published by OECD Publishing this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-09-15 with categories.
There is growing recognition of the need for new approaches to the ways in which donors support accountability, but no broad agreement on what changed practice looks like. This publication aims to provide more clarity on the emerging practice.
Financial Accounting For Local And State School Systems
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Author :
language : en
Publisher:
Release Date : 1981
Financial Accounting For Local And State School Systems written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1981 with Schools categories.
Ask A Manager
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Author : Alison Green
language : en
Publisher: Hachette UK
Release Date : 2018-05-01
Ask A Manager written by Alison Green and has been published by Hachette UK this book supported file pdf, txt, epub, kindle and other format this book has been release on 2018-05-01 with Business & Economics categories.
'I'm a HUGE fan of Alison Green's "Ask a Manager" column. This book is even better' Robert Sutton, author of The No Asshole Rule and The Asshole Survival Guide 'Ask A Manager is the book I wish I'd had in my desk drawer when I was starting out (or even, let's be honest, fifteen years in)' - Sarah Knight, New York Times bestselling author of The Life-Changing Magic of Not Giving a F*ck A witty, practical guide to navigating 200 difficult professional conversations Ten years as a workplace advice columnist has taught Alison Green that people avoid awkward conversations in the office because they don't know what to say. Thankfully, Alison does. In this incredibly helpful book, she takes on the tough discussions you may need to have during your career. You'll learn what to say when: · colleagues push their work on you - then take credit for it · you accidentally trash-talk someone in an email and hit 'reply all' · you're being micromanaged - or not being managed at all · your boss seems unhappy with your work · you got too drunk at the Christmas party With sharp, sage advice and candid letters from real-life readers, Ask a Manager will help you successfully navigate the stormy seas of office life.
Digital And Social Media Marketing
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Author : Nripendra P. Rana
language : en
Publisher: Springer Nature
Release Date : 2019-11-11
Digital And Social Media Marketing written by Nripendra P. Rana and has been published by Springer Nature this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-11-11 with Business & Economics categories.
This book examines issues and implications of digital and social media marketing for emerging markets. These markets necessitate substantial adaptations of developed theories and approaches employed in the Western world. The book investigates problems specific to emerging markets, while identifying new theoretical constructs and practical applications of digital marketing. It addresses topics such as electronic word of mouth (eWOM), demographic differences in digital marketing, mobile marketing, search engine advertising, among others. A radical increase in both temporal and geographical reach is empowering consumers to exert influence on brands, products, and services. Information and Communication Technologies (ICTs) and digital media are having a significant impact on the way people communicate and fulfil their socio-economic, emotional and material needs. These technologies are also being harnessed by businesses for various purposes including distribution and selling of goods, retailing of consumer services, customer relationship management, and influencing consumer behaviour by employing digital marketing practices. This book considers this, as it examines the practice and research related to digital and social media marketing.
The Role Of The Board Of Directors In Enron S Collapse
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Author : United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations
language : en
Publisher:
Release Date : 2002
The Role Of The Board Of Directors In Enron S Collapse written by United States. Congress. Senate. Committee on Governmental Affairs. Permanent Subcommittee on Investigations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2002 with Business & Economics categories.
Measuring And Assessing Tone At The Top Using Annual Report Ceo Letters
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Author : Joel Henry Amernic
language : en
Publisher:
Release Date : 2010
Measuring And Assessing Tone At The Top Using Annual Report Ceo Letters written by Joel Henry Amernic and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2010 with Chief executive officers categories.