Contemporary Issues in Public Sector Accounting and Auditing

Simon Grima is Head of the Insurance Department and Senior Lecturer at the University of Malta. He has over 25 years of experience in Financial Services and with public entities in Internal Controls, Investments and IT. Engin Boztepe is Assistant Professor of Accounting and Auditing in the Department of Healthcare Management, School of Health Sciences, Ardahan University, Turkey. His research interests include public sector accounting, auditing and forensic accounting.

• Chapter 1. Some Evaluations of the Effectiveness of Public Sector Accounting System in Turkey; A. Kadir Işik and Emine Seda KoçChapter 2. Harmonization Process of Albanian National Accounting Standards and International Accounting; Agim Mamuti, Evlia Hysa and Francesco CaputoChapter 3. Role of Public Auditors in Fraud Detection: A Critical Review; Rasha Kassem and Umut TurksenChapter 4. Financial and Performance Information Presentation in Annual Report: An Investıgatıon on the Municipalities in Turkey; Emin ZeytinoğluChapter 5. Effectiveness of Financial Auditing in the Public Health Sector: Evaluation of Turkey; Esra AtabayChapter 6. Readability Analysis of Laws Related to Public Financial Responsibility and State Budget: Comparison of Selected Countries; Gonca Güngör Göksu and Serdar DumlupinarChapter 7. The Evolving Competencies of the Public Auditor and the Future of Public Sector Auditing; Lale AslanChapter 8. Advantages of Tax Audit; Orçun Avci and Zeynep Demirci Chapter 9. Overpayment and Undue Payment Operations in Publıc Sector Accountıng and Their Accounting Process; Özen Akçakanat and Taner DuranChapter 10. Modern Approaches, Recording Methods, and International Regulations on Public Accounting; Öznur ArslanChapter 11. Public Sector Accountıng in Turkey: Past-Present-Future; Serap Sebahat Yanık, Seval Kardes Selımoglu and Gul YesılcelebıChapter 12. Internal Audit in Public Banks in the Framework of International Internal Audit Standards: The Case of Turkey; Yusuf Kaya and Mehmet UtkuChapter 13. Measurement of the Effectiveness of Internal Audits in Public Sector; Burcu İşgüden Kiliç, Özlem Kuvat and Engin BoztepeChapter 14. A Maturity Evaluation of Governance, Risk Management and Compliance (GRC) within the Maltese Public Sector; Clint Zammit, Simon Grima and Y. Murat Kizilkaya