Gwenda R Jensen
Biographic Data
| ID | 9242534 |
|---|---|
| NAME | Gwenda R Jensen |
| GIVEN NAMES | Gwenda R |
| FAMILY NAME | Jensen |
| SIGNATURE | JENSEN G R |
| AFFILIATIONS | International Federation on Ageing |
| VERIFIED | No |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 2 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2020 |
| LATEST PUBLICATION YEAR | 2024 |
| H-INDEX | 0 |
External auditors, policy transfer, accruals accounting and the United Nations
Purpose This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred. Design/methodology/approach The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies. Findings We find that external auditors do enable policy transfer and that such involve…
The Ipsasb's recent strategies: Opportunities for academics and standard-setters
Purpose The purpose of this article is to contribute to an ongoing dialogue between practitioners and academics. This article describes the International Public Sector Accounting Standards Board (IPSASB) recent strategies and highlights the IPSASB's increasing outreach to academics. Design/methodology/approach This is a practitioner's viewpoint which reflects the IPSASB's publicly available documents, and the opinions of a practitioner directly i…
No prominent works on this page.
The Ipsasb's recent strategies: Opportunities for academics and standard-setters
Purpose The purpose of this article is to contribute to an ongoing dialogue between practitioners and academics. This article describes the International Public Sector Accounting Standards Board (IPSASB) recent strategies and highlights the IPSASB's increasing outreach to academics. Design/methodology/approach This is a practitioner's viewpoint which reflects the IPSASB's publicly available documents, and the opinions of a practitioner directly i…
External auditors, policy transfer, accruals accounting and the United Nations
Purpose This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred. Design/methodology/approach The empirical research is based on a content analysis of 512 external auditor recommendations from 28 pre- and post-accrual reports of 14 UN bodies. Findings We find that external auditors do enable policy transfer and that such involve…
Accounting (2 works) · Business (2 works) · Originality (2 works) · Political science (2 works) · Accountability (1 works) · Accounting and Organizational Management (1 works) · Accrual (1 works) · Audit (1 works) · Auditing, Earnings Management, Governance (1 works) · Creativity (1 works)