Overview

The purpose of Research in Governmental and Nonprofit Accounting is to stimulate and report high-quality research on a wide range of governmental and nonprofit accounting issues. A number of papers appearing in Volume 10 differ from much of our existing empirical work. The Bento and White and Copley and Seay studies use time-series data over relatively long intervals. In the case of the Sneed and Sneed and Elder, Kattelus, and Douthett studies, the authors use methodologies which have not been employed in previous studies in either the public or private sector. To the extent that these methodologies permit investigation of previously unexplored issues, the papers will be of interest to researchers outside of the governmental and nonprofit area. Governmental and nonprofit accounting represents an undeveloped research area which would benefit from rigorous examination. The government and not-for-profit sectors are also becoming increasingly attractive research areas. There are new standards of reporting for not-for-profit entities and a proposal for a dramatic change in state and local government financial statements. Change is always an opportunity for new research. As evidenced by the Forgione chapter, data exists and is becoming increasingly available.

Full Product Details

Author:   P.A. Copley (University of Georgia, USA) ,  Edited by Paul a Copley and George D Sanders ,  P a Copley
Publisher:   Elsevier Science & Technology
Imprint:   JAI Press Inc.
Volume:   v. 10
Dimensions:   Width: 23.40cm , Height: 1.50cm , Length: 15.60cm
Weight:   0.500kg
ISBN:  

9780762301690

ISBN 10:   0762301694
Pages:   246
Publication Date:   15 April 1999
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   No Longer Our Product
Availability:   Out of print, replaced by POD  
We will order this item for you from a manufatured on demand supplier.

Table of Contents

List of contributors. Editor's comments (P.A. Copley). Information intermediation and seasoned municipal bond yields (R.W. Ingram, E.R. Wilson). The differential effect of state government pension funding practices on bond yields across varying maturities (C. Sneed, J. Sneed). The influence of auditor change and type on audit fees for municipalities (B.W. Chase). Audit fees and nonaudit fees in the governmental sector: a self-selection analysis (R.J. Elder et al.). A comparison of alternative models of budgetary behavior: evidence from California city departments (A.M. Bento, L.F. White). An analysis of cross-sectional variation in the rate of financial ratio adjustment by city governments (P.A. Copley, S.S. Seay). Factors affecting the relation between donations to not-for-profit organizations and an efficiency ratio (D. Tinkelman). Healthcare accounting research: a review of the professional literature, models, data, and research opportunities (D.A. Forgione). A comparative analysis of the evolution of local governmental accounting in Algeria and Morocco (A.D. Godfrey et al.).

Reviews

Author Information

Tab Content 6

Author Website:  

Customer Reviews

Recent Reviews

No review item found!

Add your own review!

Countries Available

All regions