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 Corporate Financial Reporting and Regulation in the United States

George J. Benston, Michael Bromwich, Robert E. Litan, and Alfred Wagenhofer

in Worldwide Financial Reporting: The Development and Future of Accounting Standards

Published in print:
2006
Published Online:
February 2006
ISBN:
9780195305838
eISBN:
9780199783342
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/0195305833.003.0004
Subject:
Economics and Finance, Financial Economics

This chapter reviews the rules governing financial disclosure by corporations in the United States. It begins with an overview of state regulation (which is still in force) and then turns to federal ... More


Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

S.K. Das

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
book
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.001.0001
Subject:
Political Science, Indian Politics

This volume argues for reforms in India's public spending and accounting systems. According to the author, S.K. Das, it will help set performance standards and provide reliable information to monitor ... More


Criminal Law as Public Law

Malcolm Thorburn

in Philosophical Foundations of Criminal Law

Published in print:
2011
Published Online:
May 2011
ISBN:
9780199559152
eISBN:
9780191725265
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199559152.003.0002
Subject:
Law, Philosophy of Law, Criminal Law and Criminology

This chapter argues that criminal law scholars have tended to draw too close an analogy between the system of criminal law and that of private morality. In place of such a ‘legal moralist’ account, ... More


Government Accounting in India

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0002
Subject:
Political Science, Indian Politics

This chapter looks at the cash accounting system in the Indian government to determine how it has worked, and in particular, how it has responded to the challenge of change in the nature of ... More


Resource Accounting in the UK Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0005
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the UK government in converting to resource accounting. The Chancellor of the Exchequer, in his foreword to the green paper described the accounting changes ... More


Introducing Accrual Accounting in the Indian Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0009
Subject:
Political Science, Indian Politics

This chapter addresses the following question: what are the preconditions that are to be met for introducing accounting reforms in India? It examines accounting reforms in Ahmedabad Municipal ... More


Accrual Accounting in the New Zealand Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0003
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the New Zealand government in converting to accrual accounting. Evidence suggests that the introduction of accrual accounting has succeeded in achieving its ... More


Accrual Accounting in the Swedish Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0006
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the Swedish government in converting to accrual accounting. The transition to accrual accounting in the Swedish government was achieved rather smoothly. One ... More


Government Accounting

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0001
Subject:
Political Science, Indian Politics

Most government accounts are on a cash basis. It means that money is brought to account when they are paid or received. Such an accounting regime is consistent with the arrangements whereby the ... More


Accrual Accounting in the Australian Government

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0004
Subject:
Political Science, Indian Politics

This chapter analyses the experience of the Australian government in converting to accrual accounting. The adoption of accrual reporting by governments in Australia represents an important step in ... More


The Commissioners and Board of Audit

David Dewar and Warwick Funnell

in A History of British National Audit: The Pursuit of Accountability

Published in print:
2016
Published Online:
January 2017
ISBN:
9780198790310
eISBN:
9780191831645
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780198790310.003.0004
Subject:
Business and Management, Business History, Finance, Accounting, and Banking

In the latter years of the eighteenth century the inadequacies in accountability and audit became increasingly obvious as the size and complexity of public activities and expenditure increased. There ... More


Implementation A Roadmap

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0010
Subject:
Political Science, Indian Politics

The experiences of the four countries and the Indian municipal bodies in the adoption of accrual accounting show that there should be adequate preparation before embarking on the actual conversion. ... More


Changing Models in Corporate Governance – Implications of the US Sarbanes-Oxley Act

Gary M. Brown

in Corporate Governance in Context: Corporations, States, and Markets in Europe, Japan, and the US

Published in print:
2005
Published Online:
March 2012
ISBN:
9780199290703
eISBN:
9780191700576
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199290703.003.0008
Subject:
Law, Company and Commercial Law

On 30 July 2002, President George W. Bush signed into law the Sarbanes–Oxley Act of 2002. Many observers and commentators would say that the Sarbanes–Oxley Act is the single most important piece of ... More


Comparative Experience: The Gains

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0008
Subject:
Political Science, Indian Politics

This chapter discusses the gains offered by accrual accounting based on the experiences of the four countries. The gains are in the areas of: (a) devolution of authority and increased accountability; ... More


Comparative Experience The Issues

S.K. Das

in Rethinking Public Accounting: Policy and Practice of Accrual Accounting in Government

Published in print:
2008
Published Online:
October 2012
ISBN:
9780195698336
eISBN:
9780199080564
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780195698336.003.0007
Subject:
Political Science, Indian Politics

This chapter highlights the common issues that eased the process of adopting accrual accounting in New Zealand, Australia, the UK, and Sweden. First, government departments have certain assets not ... More


Extraterritorial Reach of the US Financial Laws

James Cox

in Financial Regulation and Supervision: A post-crisis analysis

Published in print:
2012
Published Online:
April 2015
ISBN:
9780199660902
eISBN:
9780191806902
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:osobl/9780199660902.003.0015
Subject:
Law, Company and Commercial Law

This chapter focuses on the international reach and jurisdiction of US Financial Laws with emphasis on anti-fraud provisions in private litigation. It analyses past cases that involve ... More


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