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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.9 Auditing Standard-setting
World Bank - 2017
The purpose of this report is to gain an understanding of the governance arrangements, procedures, and capacity for setting auditing standards in a jurisdiction, covering: (a) the adoption of International Standards on Auditing (ISA) where applicable, and (b) national auditing standards. The...
Persistent link: https://www.econbiz.de/10012248286
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module B - Institutional Framework for Corporate Financial Reporting, B.8 Accounting Standard-setting
World Bank - 2017
Standards (IFRS) where applicable, and (b) national generally accepted accounting principles (GAAP). The questions are based on … accounting and financial reporting standards in a jurisdiction, covering: (a) the adoption of International Financial Reporting …: institutional environment for standard-setting; adoption of IFRS; standard -setting process for national auditing standards; and …
Persistent link: https://www.econbiz.de/10012248287
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.2 Auditing Standards Analysis
World Bank - 2017
To a great extent, the quality of financial reporting depends on the quality of the Accounting and Auditing standards …
Persistent link: https://www.econbiz.de/10012248295
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Report on the Observance of Standards and Codes, Accounting and Auditing : Module A - Accounting and Auditing Standards, A.1 Financial Reporting Standards Analysis
World Bank - 2017
The quality of financial reporting depends to a great extent on the quality of the Accounting and Auditing (A …&A) standards on which the reporting is based. Accounting standards are seen as a critical language of business. In countries … productive and job-creating activities, if national accounting standards differ significantly from the increasingly universal …
Persistent link: https://www.econbiz.de/10012248296
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Global Regulations, Institutional Development, and Market Authorities Perspective Toolkit (GRIDMAP) - Framework and Methodology
World Bank - 2024
GRIDMAP--the Global Regulations, Institutional Development, and Market Authorities Perspective Toolkit--provides emerging markets and developing economies (EMDEs) with a "Minimum Package" of policies to build markets that are trustworthy, safe, and competitive. The "Minimum Package" sets out...
Persistent link: https://www.econbiz.de/10015179259
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Global Regulations, Institutional Development, and Market Authorities Perspective Toolkit (GRIDMAP) - Consumer Protection Module
World Bank - 2024
The GRIDMAP, Global Regulations, Institutional Development and Market Authorities Perspective Consumer Protection Module, aims to develop consumer trust in markets by providing a toolkit to build fair, secure, and contestable markets that enable all consumers to make informed choices
Persistent link: https://www.econbiz.de/10015179297
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Institutions taking root : building state capacity in challenging contexts
Huybens, Elisabeth (contributor);  … - 2014
Persistent link: https://www.econbiz.de/10011394056
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Public finance, security, and development : a framework and an application to Afghanistan
Byrd, William Anderson - 2009
"Security is increasingly viewed as a key condition for economic growth and development. The authors argue that the work and impact of all development partners would be enhanced if the multiple linkages between public finance, security, and development were explicitly taken into account. At the...
Persistent link: https://www.econbiz.de/10011394100
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Political institutions and human development : Does democracy fulfil its 'constructive' and 'instrumental' role?
Vollmer, Sebastian - 2009
"Institutions are a major field of interest in the study of development processes. The authors contribute to this discussion concentrating our research on political institutions and their effect on the non-income dimensions of human development. First, they elaborate a theoretical argument why...
Persistent link: https://www.econbiz.de/10011394112
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Endogenous institution formation under a catching-up strategy in developing countries
Lin, Justin Yifu - 2008
"This paper explores endogenous institution formation under a catching-up strategy in developing countries. Since the catching-up strategy is normally against the compartive advantages of the developing countries, it can not be implemented through laissez-faire market mechanisms, and a...
Persistent link: https://www.econbiz.de/10010520965