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True to form, it is no surprise that ‘public interest entity’ (which, by EC requirement, must include all listed companies but other entities only at the discretion of individual member states) has been defined in the United Kingdom in the minimal permissible way – it excludes large privately held companies, mutuals, large professional partnerships and so on – about all of which the public has a real interest – as the current financial crisis has clearly shown. Think, for instance, of the need to widen choice in the audit market.

Government accounting shows the assets and resources of the government, the changes that occur in them, to provide the necessary information to evaluate the effectiveness of the government in revenue and expense management, and to produce the information required by economic management. In this context, the past, present, and future of the Turkish government accounting system discussed in the theoretical framework in the study.

This chapter is about the politics of surveillance and more specifically about the politics of siting public closed circuit television (CCTV) systems within urban neighborhoods. Through an exploration of political contests waged around attempts by local police to install public surveillance systems in the City of Vancouver's Downtown Eastside and Granville Mall districts, we argue that the success of public surveillance proposals is hardly inevitable. Instead, a combination of local factors play vital roles in variously supporting or constraining such attempts. Although this present chapter can be read as providing a useful counterpoint to the dominance of accounts about such developments in Great Britain, where public CCTV is a routine fact of daily urban life, we conclude on a cautionary note: with the current proliferation of public and private forms of surveillance throughout urban spaces, surveillance analysts risk missing the forest for the trees if we only concentrate on the fate of one surveillance tool or tactic.

Nonfinancial information is becoming more readily available to investors, and thus, relative to annual financial reports, is having an increasing influence on investors' stock pricing decisions. Using Hogarth and Einhorn's (1992) belief-adjustment model, we examine how task familiarity (high, medium, and low) influences nonprofessional investor stock price decisions when these investors are presented with a stream of both positive and negative nonfinancial news. We find that task familiarity negatively correlates with reaction size for both positive and negative information, which creates arbitrage opportunities for those with more task familiarity. However, we find that assurance mitigates this effect, leveling the playing field for less task-familiar investors in most cases. These findings are important as the volume and variety of information types increase, and as more nonfinancial information enters the marketplace in discrete sound bites (e.g., social media, press releases, daily reports). Findings suggest that assurance is one way to lessen the biases exhibited by investors with less task familiarity. These results enhance our understanding of nonprofessional investor behavior through the lens of belief revision.

Purpose: The aim of this study is to reveal the opinions of the auditors, academicians, and institutions that published integrated reports regarding the development and execution of the assurance process of integrated reports.

Design/methodology/approach: For this purpose, interviews were conducted using qualitative research technique to determine awareness about integrated reporting and combined assurance. Within the scope of the research, semi-structured interviews were conducted with six auditors, five academicians, and five workers in institutions that published integrated reports. Qualitative data analysis method was used to analyze the data.

Findings: As a result of the research, combined assurance process criteria were proposed in the integrated reports which in line with the opinions of the participants.

Originality/value: Institutions around the world are increasingly publishing integrated reports. However, when institutions publish integrated reports, there is no clear standard or any guidance on how to ensure the reliability of these reports. It is seen that AA1000, ISAE3000, GRI Standards, and some local standards are used to provide assurance. At this point, the combined assurance model can be used for the reliability of the information in the integrated reports. Integrated reporting and combined assurance are still relatively new concepts in Turkey. Furthermore, this study is important in terms of the lack of studies on how to provide combined assurance for integrated report when scanned related literature in Turkey. Although readily integrated reporting continued in Turkey, it continues to be an area of application is still under development. In particular, the research reflects the level of integrated reporting awareness and how to ensure assurance of these reports.

This chapter presents findings from a recently conducted process for obtaining Accounting Advisory Board (AAB) input related to Master of Accountancy curriculum of one university. Board members represent both large and small public accounting firms as well as corporate offices of Fortune 500 companies and non-profit organizations. AAB input includes perceptions of the relative importance of over 160 candidate topics for the courses making up the program’s infrastructure, as well as written comments noting other potential topics and pedagogical approaches to consider. Comparisons of topic rankings reveal a strong level of consistency among Board member types for the traditional accounting courses with structured content, as opposed to those courses involving more systems-related topics or having a wider range of specialized topics. Furthermore, the authors compare Board perceptions regarding topic necessity to those of faculty and note faculty reactions. Specifically, the authors find that faculty ranking consistency with the Board is weak, illustrating the importance of seeking curricular Board input on an ongoing basis. To “close the loop,” faculty incorporated many curriculum changes, involving both the topics to be covered and the overall approach to the course.

The chapter focused on quality assurance and marketing of library services and products at the Midlands State University (MSU). The chapter's main objective was to identify the quality assurance mechanisms at the MSU Library. The major findings of the research were; the MSU library was practising quality assurance, staff was trained on the latest trends in the profession, the collection was multidisciplinary and in different forms, and that there were Information Communication Technologies (ICTs) used in enhancing service provision. The researcher recommended that the library needed to continuously train librarians on issues to do with quality, improve the infrastructure, introduce Research Data Management to enhance the Research Support Services and improve on the Information Literacy Skills training programmes. The author identified some areas for further research and the major one was that there is need for clarification on the concept of the 4th Industrial Revolution.

The current study aims to analyze the role of International Federation of Accountants (IFAC) in sustainability issues and its impact on the attitude of practitioners (auditors) in industrial companies. The current study relies on the analytical method, one of the tools of the inductive approach, by examining the literature of researchers, international and local organizations, publications, series, alerts, and topics dealt with by the IFAC, as well as reviewing studies, theoretical and applied research, periodicals, books, and statistics. And specialized publications for this subject, which is related to other sciences – such as – environmental science, economic, and political sciences. The study reached many results, the most important of which are: (1) The first half of the current decade has seen high interest from the IFAC, has led to the issuance of International Auditing and Assurance Standards Board (IAASB) international standard on assurance engagements 3410, (GHG) Statements. (2) Sustainability has become important to a growing number of enterprises, and may have a significant influence, in certain cases, the financial statements, also became the sustainability of the topics under increasing attention from users of financial statements. Thus, the financial statements will need a practitioner to take into consideration sustainability issues and a private greenhouse gas when auditing the financial statements. This study is distinguished by analyzing the role of the IFAC and the IAASB for the period from 1998 to 2023 regarding sustainability issues.