Session: P13.7
Accounting and accountability of value creation in innovative public service delivery arrangements (Accounting and accountability SIG)

Chair

Enrico Bracci

Time

15:45 - 17:15 on Thursday, 12th of April 2018

Venue

GS - G.04

15:45

Does CFOs' style affect Accounting Outcomes? An empirical investigation in Italian Municipalities

MariaFrancesca Sicilia (University of Bergamo), Eugenio Anessi-Pessina (Università Cattolica - Milan)
16:05

ACCRUALS AND STANDARD BASED GOVERNMENT ACCOUNTING: DO WE NEED A NEW THEORETICAL BASIS?

Andreas Bergmann (ZHAW School of Management & Law), Sandro Fuchs (ZHAW School of Management & Law)
16:25

Public Sector Audit Reforms – Evidence from Ghana

Emmanuel Tenakwah (TG Holdings Ghana Limited)
16:45

Firm-level and ownership-related incentives for earnings management in German municipality-owned enterprises

Christian Laschewski (University Bundeswehr München), Julia Thaler (University Bundeswehr München)