Performance auditing (PA) has undergone relevant evolutions in recent decades, attracting
considerable interest from academics and practitioners alike, in terms of its emergence …

Purpose The aim of the study is to review the extant literature on International Public Sector
Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income …

As part of introducing accrual accounting in the public sector, many governments have–
voluntarily–implemented the International Public Sector Accounting Standards (IPSAS) for …

Purpose The purpose of this polyphonic paper is to report on interdisciplinary discussions
on the state-of-the-art and future of public sector accounting research (PSAR). The authors …

Purpose A review of papers on public sector accounting in emerging economies, as
published in the Journal of Accounting in Emerging Economies'(JAEE) first decade …

This paper has two main objectives. Firstly, it reviews relevant literature on the experiences
of different levels of governments worldwide in adopting public sector accrual accounting …

We use large panel data of 107 developed and developing countries to examine the impact
of the International Public Sector Accounting Standards (IPSAS) adoption on governance …

This research paper provides a comprehensive bibliometric analysis of the evolution of
Accounting Information Systems (AIS) research, focusing on key concepts and influential …

Purpose This paper aims at understanding the action of pilot entities, in order to ultimately
infer about their role to the overall reform process of public sector accounting (PSA) …

Purpose Since the 1980s, governments worldwide have been implementing the move from
cash to accrual accounting. Scholars initially considered the appropriateness of this …