Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Conformity and diversity of accounting and financial reporting practices in Portuguese local government

3 references·14 citing·46 second hop

FromToDepth

this work references cited by second hop

References

1998Application of Accrual Accounting in the Australian Public Sector – Rhetoric or Reality474 cited
2002Factors influencing the extent of corporate compliance with International Accounting Standards: summary of a research monograph276 cited
2006The Causes of Fiscal Transparency: Evidence from the U.S. States243 cited

Cited by

2022E-government mechanisms to enhance the participation of citizens and society: Exploratory analysis through the dimension of municipalities125 cited
2016Transparency in Governments: A Meta-Analytic Review of Incentives for Digital Versus Hard-Copy Public Financial Disclosures122 cited
2020CFO characteristics and opportunistic accounting choice in public sector organizations45 cited
2020A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS)42 cited
2020Determinants of online intellectual capital disclosure by Spanish local governments41 cited
2012The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government40 cited
2014Compromise and avoidance: the response to new legislation34 cited
2019Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa32 cited
2017Auditor gender, experience and reporting in nonprofit organizations30 cited
2019

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities

27 cited

2013Analysis of Belgian Public Accounting and Its Compliance with International Public Sector Accounting Standards (IPSAS) 1, 6 and 2225 cited

2023Qualitative Analysis of IAS 2 Capability for Handling the Financial Information Generated by Cost Techniques23 cited

2019The Adoption of IPSAS (Accrual Accounting) in Indonesian Local Government: A Neo-Institutional Perspective23 cited

2021Further evidence on the relationship between audit industry specialisation and public sector audit quality18 cited