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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

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Article
Publication date: 1 March 2010

Thomas E. Vermeer, Alan K. Styles and Terry K. Patton

Recent news articles about pension funding issues highlight the importance of transparent financial reporting and disclosures for defined benefit pension plans. Using…

Abstract

Recent news articles about pension funding issues highlight the importance of transparent financial reporting and disclosures for defined benefit pension plans. Using pension-related data for local governments in Michigan and Pennsylvania, we provide descriptive evidence regarding the actuarial methods and assumptions adopted and the factors that explain a government’s propensity to adopt optimistic actuarial methods and assumptions that reduce the annual required contribution. Our descriptive data suggests that actuaries are making aggressive assumptions for some governments' pension benefits. Our regression results also suggest there is an association between monitoring mechanisms, fiscal constraints, and socioeconomic factors and the choice of optimistic actuarial methods and assumptions that reduce the annual required contribution. The GASB should consider our findings as they determine whether existing standards should be clarified or whether allowable actuarial methods and assumptions should be restricted.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 4
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2007

Alan K. Styles and Mack Tennyson

In recent years accounting standard setters and professional bodies have issued directives aimed at improving the transparency and accessibility of financial reports…

Abstract

In recent years accounting standard setters and professional bodies have issued directives aimed at improving the transparency and accessibility of financial reports compiled by government agencies. This study examines the availability and accessibility of local government financial reports on the Internet for a sample of 300 U.S. municipalities of varying size. Results indicate that provision of financial reports is more prominent among larger cities. Cities with higher income per capita and higher levels of accounting disclosure are also more likely to provide financial reports on the Internet. The accessibility of the financial data reported on the Internet is positively related to the number of residents, resident income per capita, and level of debt and financial position of the municipality.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 19 no. 1
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2008

Alan K. Styles and William R. Koprowski

U.S. hospitals face calls for accountability from regulators, professionals, academics and consumers. Transparency and wider dissemination in reporting of financial…

Abstract

U.S. hospitals face calls for accountability from regulators, professionals, academics and consumers. Transparency and wider dissemination in reporting of financial performance is an integral component of accountability. This paper investigates the extent to which U.S. hospitals have used the Internet to disseminate financial information and demonstrate accountability to the communities they purport to serve. The authors examine the availability of financial information on the websites of the American Hospital Association’s 100 Most Wired healthcare systems. Results of this investigation indicate that the vast majority of the most technically competent U.S. hospitals have yet to embrace the Internet as a tool for financial disclosure. The findings highlight a lack of transparency and an accountability gap for U.S. healthcare systems.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 3
Type: Research Article
ISSN: 1096-3367

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Article
Publication date: 1 March 2010

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Journal of Public Budgeting, Accounting & Financial Management, vol. 22 no. 4
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 27 October 2016

Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications…

Abstract

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-78560-973-2

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Article
Publication date: 1 March 2013

John F. Sacco and Gerard R. Busheé

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the…

Abstract

This paper analyzes the impact of economic downturns on the revenue and expense sides of city financing for the period 2003 to 2009 using a convenience sample of the audited end of year financial reports for thirty midsized US cities. The analysis focuses on whether and how quickly and how extensively revenue and spending directions from past years are altered by recessions. A seven year series of Comprehensive Annual Financial Report (CAFR) data serves to explore whether citiesʼ revenues and spending, especially the traditional property tax and core functions such as public safety and infrastructure withstood the brief 2001 and the persistent 2007 recessions? The findings point to consumption (spending) over stability (revenue minus expense) for the recession of 2007, particularly in 2008 and 2009.

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Journal of Public Budgeting, Accounting & Financial Management, vol. 25 no. 3
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 9 October 2006

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-0-76231-367-9

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Article
Publication date: 1 March 2008

Thomas E. Vermeer

Abstract

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Journal of Public Budgeting, Accounting & Financial Management, vol. 20 no. 2
Type: Research Article
ISSN: 1096-3367

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Book part
Publication date: 20 January 2010

Richard A. Bernardi and David F. Bean

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the…

Abstract

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

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Research on Professional Responsibility and Ethics in Accounting
Type: Book
ISBN: 978-1-84950-722-6

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