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Honesty in Budgetary Reporting - an Experimental Study
Operations Research Proceedings: Papers of the Annual Meeting = Vorträge Der Jahrestagung / DGOR, 2012In the experiment we investigate how an agent’s participation in the budgetary process influences his willingness to truthful communication of private information, if there are financial incentives to misrepresentation. The paper focuses on the trade-off between the agent’s preferences for wealth and honesty.
Ulrike Leopold-Wildburger
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International Journal of Public Sector Management, 2019
Purpose The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level.
Adriana Tiron-Tudor
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Purpose The purpose of this paper is to approach, both theoretically and empirically, public sector reporting at European Union (EU) level. It contributes to the accounting harmonisation literature by revealing the actual status of governmental reporting at the national level.
Adriana Tiron-Tudor
exaly +2 more sources
Management Accounting Research, 2019
Abstract We investigate the impact the degree of similarity between one’s decision environment and that of a referent peer has on budgetary reporting. Self-categorization theory suggests that greater environmental similarity leads individuals to adjust their behavior to adhere to the social norms of peers within the same environment.
James Cannon, Todd Thornock
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Abstract We investigate the impact the degree of similarity between one’s decision environment and that of a referent peer has on budgetary reporting. Self-categorization theory suggests that greater environmental similarity leads individuals to adjust their behavior to adhere to the social norms of peers within the same environment.
James Cannon, Todd Thornock
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Deceptive Superiors and Budgetary Reporting: An Experimental Investigation
Journal of Management Accounting Research, 2014ABSTRACT Past research demonstrates that superiors possess private information about many features of the organization including cost systems. These studies provide evidence that superiors strategically disclose this information to influence the subordinates' actions, yet this issue has not been explored in a budgeting context ...
Alisa Gabrielle Brink +2 more
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Budgetary Disclosure and Other Suggestions for Improving Accounting Reports.
The Accounting Review, 1968Abstract Budgetary disclosure has typically been considered from the standpoint of its possible immediate adoption in practice. Here a somewhat different course is followed in order to portray budgetary disclosure as a possible guiding concept which can help to illuminate, adjust and unify other proposals that have been advanced for ...
W. W. Cooper, N. Dopuch, T. F. Keller
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Statutory Budgetary and Financial Reporting by Australian Universities
Australian Accounting Review, 2000A review of reporting practices in 1998 suggested that New South Wales universities were systematically breaching requirements for the publication of budgets in their annual reports, since the coverage of published budget documents did not encompass all financial transactions reported in financial statements.
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PROGRESS IN FEDERAL BUDGETARY REPORTING.
The Accounting Review, 1943Abstract The basic law governing accounting, auditing and financial reporting in the United States Government is the Budget and Accounting Act of 1921. This Act created the General Accounting Office under the Comptroller General, and the Bureau of the Budget.
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Limited Horizons: The 2008 Report on Federal and Provincial Budgetary Tax Policies [PDF]
C.D. Howe Institute Commentary, 2008 Canadian governments are undercutting progress in reducing corporate income and capital taxes with counter-productive policies that impose unequal tax burdens across assets and industries. The study highlights priorities for improving the tax system by reducing taxes on capital investment and labour.
Duanjie Chen, Jack M. Mintz
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