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Article
Publication date: 21 July 2023

Giuseppe Grossi, David C. Hay, Chamara Kuruppu and Daniel Neely

This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing…

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Abstract

Purpose

This paper aims at reflecting on the changing boundaries of public sector auditing. In particular the paper focusses on the opportunities and challenges for performance auditing, for sustainable development auditing and digitalised public sector auditing.

Design/methodology/approach

Building from the papers in this special issue, the authors draw on the literature on current development of public sector auditing (such as public sector auditing performance auditing, sustainable development auditing and digitalised public sector auditing) and propose a future research agenda.

Findings

The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development (collaborative, digital and emergency governance). The authors speculate on the role that the “changing boundaries” of public sector auditing can play.

Originality/value

The paper contributes by setting new research avenues for future studies on public sector auditing in a post-new public management context.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 35 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 3 June 2019

Nancy Chun Feng, Daniel Gordon Neely and Lise Anne D. Slatten

The purpose of this paper is to test the association between various stakeholder groups and whether nonprofit organizations (NPOs) have obtained accountability accreditation. In…

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Abstract

Purpose

The purpose of this paper is to test the association between various stakeholder groups and whether nonprofit organizations (NPOs) have obtained accountability accreditation. In particular, the study intends to answer the following research questions: Does the governance of an NPO have any impact on the likelihood that the organization obtains certification? Does an NPO’s investment in executives affect certification efforts? Does employing a professional fundraiser play a significant role in whether an organization seeks accreditation? and Are certification efforts influenced by the relative sophistication of donors of the NPO?

Design/methodology/approach

Data were analyzed by examining information provided in the Internal Revenue Service revised Form 990, Part VI specifically from organizations holding the Standards for Excellence® (SFX) certification. This study uses a size- and sector-matched sample of 228 NPOs (half of which with the SFX certification and half without) to examine the association between accountability and governance in NPOs in both univariate and multivariate contexts.

Findings

The findings of this study indicate that organizations with strong internal governance (indicated by their answers to the governance-related questions in Form 990) are more likely to have obtained certification when compared to a group of nonprofits that did not receive the certification. In addition, nonprofits that invest more in their executives are more likely to receive SFX certification. Interestingly, external stakeholders (donors making restricted gifts, and professional fundraisers) are not associated with the likelihood of holding the SFX certification.

Research limitations/implications

Even though the study has attempted to control for factors that may have contributed to the findings (e.g. a size- and sector-matched peer for each NPO that secures the SFX seal in the final sample), it is not feasible to perfectly tease out all alternative explanations for the findings. Endogeneity issues may still be present given that the sample and comparison groups possess significantly different governance characteristics (i.e. governance scores, board independence, investments on executives).

Practical implications

The positive association between organization governance and investment in executives and the NPO’s certification credentials implies that certification may be used by these certified organizations as a signaling mechanism for strong governance. This would be consistent with the positive stakeholders’ reactions to NPOs’ accountability certifications that have been documented by Feng et al. (2016). The findings should help NPO board and staff members, researchers, and regulators to further understand the association between stakeholder groups and whether NPOs have obtained accreditation.

Originality/value

A thorough search of the relevant literature suggests that this study is the first one to link the association between stakeholder influence (proxied by the NPO’s governance strength, investments in executives, employing a professional fundraiser and donor sophistication) and an NPO’s decision to seek accountability accreditation. The findings should provide insights to stakeholders and researchers interested in examining the value of third-party accountability certifications and signaling mechanisms in NPOs and inform regulators regarding significant stakeholder influence on NPOs’ accreditation decision-making process. The results of this study also add to the body of literature on certification programs for NPOs.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 31 no. 2
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 5 September 2016

Veena L. Brown, Jodi L. Gissel and Daniel Gordon Neely

In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release…

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Abstract

Purpose

In an effort to develop an audit quality (AQ) framework specific to the US audit market, the Public Company Accounting Oversight Board (PCAOB) recently issued a concept release proposing 28 audit quality indicators (AQIs) along three dimensions: audit professionals, audit process and audit results. Using AQIs initially proposed by the PCAOB, as well as AQIs suggested by prior literature, the authors solicit perceptions from junior-level (senior and staff) auditors to investigate the current state of practice along many of the AQIs relating to audit professionals and audit process.

Design/methodology/approach

In the study, 78 junior-level auditors responded to the survey.

Findings

An analysis of the responses suggests auditors engage in activities and audit firms promote conditions that at times improve, and at other times, reduce audit quality. The authors find that individual auditors’ perceptions differ across experience level, gender and audit firm size for certain AQIs.

Practical implications

The study is useful to the PCAOB because it provides insights to help assess the value of potential AQIs in differentiating AQ. The study is also useful to other regulators because it describes audit staff and seniors’ perceptions of apparent firm and auditor compliance with accounting and auditing standards. Practitioners should find this information useful in helping to identify possible root causes of audit deficiencies, a challenge put forth to firms by the PCAOB.

Originality/value

This study provides academia with evidence on AQ from practicing auditors, which informs existing and future research along. The study complements existing work by showing how individual auditor characteristics (experience and gender) at the junior levels may impact AQ in practice

Details

Managerial Auditing Journal, vol. 31 no. 8/9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 1 March 2014

Nancy Chun Feng, Qianhua (Q.) Ling, Daniel Gordon Neely and Andrea Alston Roberts

Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit…

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Abstract

Research in nonprofit accounting is steadily increasing as more data is available. In an effort to broaden the awareness of the data sources and ensure the quality of nonprofit research, we discuss archival data sources available to nonprofit researchers, data issues, and potential resolutions to those problems. Overall, our paper should raise awareness of data sources in the nonprofit area, increase production, and enhance the quality of nonprofit research.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 26 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2017

Erica E. Harris, Ryan D. Leece and Daniel G. Neely

We investigate the determinants and consequences of nonprofit lobbying activity by analyzing 501(c)(3) nonprofit lobbying choices as reported on the primary tax form, Form 990…

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Abstract

We investigate the determinants and consequences of nonprofit lobbying activity by analyzing 501(c)(3) nonprofit lobbying choices as reported on the primary tax form, Form 990. Under the Internal Revenue Code (IRC), nonprofits may lose their tax exempt status if they engage in a substantial amount of lobbying. We examine lobbying choices across three dimensions: (1) the test used to determine whether lobbying activities are substantial (i.e., making an H-election) (2) whether lobbying activities are directly related to the mission of the nonprofit (i.e., program related) (3) whether an affiliate nonprofit lobbies on behalf of a nonprofit. Results indicate lobbying choices are associated with the amount of lobbying reported and the amount of contributions received. Additionally, our results provide some evidence that nonprofit lobbying choices allowed under the IRC are underutilized.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 29 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2013

Qianhua Ling and Daniel Gordon Neely

Prior research has shown that many donors utilize charity ratings for decisions and they give more to higher rated charities. Because ratings are partly or completely based on…

137

Abstract

Prior research has shown that many donors utilize charity ratings for decisions and they give more to higher rated charities. Because ratings are partly or completely based on financial information, the financial reporting quality of highly rated charities is more critical to donors than that of the poorly rated ones. In this study, we examine whether the financial reporting quality of charities systematically varies with charitable ratings. Examining a sample of human service charities, we find that highly rated organizations are more likely to underreport fundraising expenses and overstate program ratios. Highly rated organizations appear to be exercising accounting discretion to achieve this desirable outcome. Collectively, our findings suggest that stakeholders should be cautious when they use the rating information.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2014

Saleha Khumawala, Justin Marlowe and Daniel Gordon Neely

We examine the factors that associate with local government decisions to comply with Generally Accepted Accounting Principles (GAAP). GAAP non-compliance is surprisingly common…

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Abstract

We examine the factors that associate with local government decisions to comply with Generally Accepted Accounting Principles (GAAP). GAAP non-compliance is surprisingly common among larger local governments, and that trend has important implications for public policy, financial management transparency, and government accountability. To examine the factors that drive GAAP compliance, we develop a conceptual framework based on the politico-economic perspective on accounting policy choice, and then test that model with data from a national survey of local government finance professionals. Our key contribution is that we incorporate accounting professionalism. The findings suggest that for many local governments the decision to adopt GAAP is a response to the pressures of professionalism rather than a rational response to political and economic motives.

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 26 no. 2
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 24 November 2015

Daniel Hickey and Neely Tang

This chapter explores what academic librarians and their supervisors must consider when looking to a remote or telework arrangement as a staffing solution. The popular and…

Abstract

This chapter explores what academic librarians and their supervisors must consider when looking to a remote or telework arrangement as a staffing solution. The popular and scholarly literature on remote work is surveyed and contextualized for information professionals. Research is clear that with proper planning, remote work arrangements can succeed, benefitting organizations and individuals. Even so, liaison librarians are unlikely to have central support for remote work arrangements due to communication and cultural hurdles unique to the profession. While these have been mitigated by technology to varying degrees in other sectors and industries, adoption in libraries has been slow. When librarians do pursue remote work, they are often unsure how to gauge fit, negotiate an arrangement, overcome technical obstacles and cultural misconceptions, and balance work and life. Authors Hickey and Tang: (1) summarize and apply research on remote work for library science professionals; (2) propose a theoretical framework for understanding the future of remote work for practitioner librarians in higher education; (3) present a case study of a successful remote work arrangement at Cornell University; (4) provide thought-provoking coaching questions for librarians and supervisors considering remote arrangements; (5) and identify next-steps for advancing the discussion and study of remote work in libraries. The practical implication of this information, aimed at service providers and managers, is to help them create a better workplace where flexible remote work arrangements are an opportunity for both the individual and organization that facilitate the achievement of personal, library unit, and institutional goals.

Details

Library Staffing for the Future
Type: Book
ISBN: 978-1-78560-499-7

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Book part
Publication date: 9 October 2020

Nadia Smaili, Julien Le Maux and Walid Ben Amar

Abstract

Details

Corporate Fraud Exposed
Type: Book
ISBN: 978-1-78973-418-8

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Article
Publication date: 1 March 2013

Dana A. Forgione

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Abstract

Details

Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 1
Type: Research Article
ISSN: 1096-3367

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