000			01495pab a2200193 454500
008			180718b2014 xxu||||| |||| 00| 0 eng d
100			_aAbushamsieh, Khalil
245			_aThe development of public accounting transparency in selected Arab countries
260			_c2014
300			_ap.421-442.
362			_aJun
520			_aThe 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			_aAccounting
700			_aOrtiz-Rodriguez, David
700			_aLopez-hernandez, Antonio
773			_aInternational Review of Administrative Sciences
908			_aN
909			_a104507
999			_c104503 _d104503