| 000 -LEADER |
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| fixed length control field |
01495pab a2200193 454500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
180718b2014 xxu||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Abushamsieh, Khalil |
| 245 ## - TITLE STATEMENT |
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| Title |
The development of public accounting transparency in selected Arab countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. |
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| Date of publication, distribution, etc. |
2014 |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
p.421-442. |
| 362 ## - DATES OF PUBLICATION AND/OR SEQUENTIAL DESIGNATION |
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| Dates of publication and/or sequential designation |
Jun |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc. |
The aim of this article is to analyse the level of public financial information disclosed by certain Arab countries in the Middle East, in view of calls for greater transparency and international trends in this respect. Accordingly, we examined the financial reports published online by the selected countries, contrasting them with the financial statements and contents proposed in the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants. The results show that the Arab countries analysed present a low level of public financial information. They all present similar degrees of compliance with IPSAS 1 and 2. Nonetheless, we can observe that aid-receiving countries are implementing the policies stipulated in the international recommendations in response to the demands of donors and international agencies. Countries with oil revenues experience less pressure to implement the IPSAS. - Reproduced. |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name entry element |
Accounting |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Ortiz-Rodriguez, David |
| 700 ## - ADDED ENTRY--PERSONAL NAME |
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| Personal name |
Lopez-hernandez, Antonio |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
International Review of Administrative Sciences |
| 908 ## - PUT COMMAND PARAMETER (RLIN) |
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| Put command parameter |
N |
| 909 ## - |
|---|
| -- |
104507 |
