The adoption of the accrual basis is a milestone in reform government financial reporting. State management policies new era also provided insights for development accounting research. This study aims to provide an overview research two reputable national journals indexed by SINTA 2 during 2015-2019 period. Article observations are carried out using chartered fields method. results 43 articles ...

Accruing patients in a timely manner represents a significant challenge to early phase cancer clinical trials. The NCI Cancer Therapy Evaluation Program analyzed 19 months of corrective action plans (CAP) received for slow-accruing phase I and II trials to identify slow accrual reasons, evaluate whether proposed corrective actions matched these reasons, and assess the CAP impact on trial accrua...

• Accrual accounting and IPSASs dominate government reforms. Competing logics overshadow good existing reporting practice. Relational power of the epistemic community leads to ignorance local An application systems can strengthen accountability. The objective this paper is two-fold. First, it assesses financial practices in Sub-Saharan Africa (SSA), focusing on extent which recent statements pu...

Recently, the notion of accrual of arguments has received some attention from the argumentation community. Three principles for argument accrual have been identified as necessary to hold in argumentation frameworks. In this paper we propose an approach to model the accrual of arguments in the context of Defeasible Logic Programming, a logic programming approach to argumentationwhich has proven ...

This study examines the prevalence of big bath accounting in an emerging market context, focusing on newly appointed CEOs Brazilian firms. We find evidence Brazil and extends CEO turnover literature by documenting a limit to downward earnings manipulation using as source study. Our results suggest that incumbent have incentives manage profits only when company was previously profitable, rather ...

This study aims to examine the effect of entrenchment and corporate governance on audit quality as measured by accrual quality. uses manufacturing companies listed Indonesia Stock Exchange from 2018-2020 a sample. The final sample this was 39 with total 117 observations. multiple linear regression method analysis. results provide evidence that has positive also show when company faces high cont...

Recently, the notion of accrual of arguments has received some attention from the argumentation community. Three principles for argument accrual have been identified as necessary to hold in argumentation frameworks. In this paper we propose an approach to model the accrual of arguments in the context of Defeasible Logic Programming, a logic programming approach to argumentationwhich has proven ...

In the process of studying methodological approaches used in assessing tax burden, it was concluded that is advisable to use a comprehensive assessment costs their relationship with tax-dependent places expenditure, cost centers and responsibilities cause liabilities, this allows us expand cognitive value analysis profitability different species. The lack direct interdependence burden enterpris...

Reform of budgetary institutions1 is a continuous and never-ending process. Interest in such reforms can be traced back for at least 2000 years. For example, Roman planners of the Claudian aqueducts considered eventual O&M costs in selecting alternative routes and designs. In more modern times, there is evidence of a stream of reforms from the “tally sticks” used to record the budget in sevente...