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Debates

Debate: Extending the literature on accounting information manipulation

References

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  • Bisogno, M., & Donatella, P. (2022). Earnings management in public-sector organizations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, 34(6), 1–25. https://doi.org/10.1108/JPBAFM-03-2021-0035
  • Brady, S. (2015). Utilizing and adapting the Delphi method for use in qualitative research. International Journal of Qualitative Methods, 14(5), 1–6. https://doi.org/10.1177/1609406915621381
  • Fisher, C., & Downes, B. (2008). Performance measurement and metric manipulation in the public sector. Business Ethics: A European Review, 17(3), 245–258. https://doi.org/10.1111/j.1467-8608.2008.00534.x
  • Habid, A., Ranasinghe, D., Wu, J. Y., Biswas, P. K., & Ahmad, F. (2022). Real earnings management: A review of the international literature. Accounting & Finance, 62(4), 4279–4344. https://doi.org/10.1111/acfi.12968
  • Helden, J. v., Budding, T., Guarini, E., & Pattaro, A. F. (2023). New development: The ethics of accounting information manipulation in the political arena. Public Money & Management, 43(7), 699–703. https://doi.org/10.1080/09540962.2023.2220545
  • Jones, L., & Euske, K. (1991). Strategic misrepresentation in budgeting. Journal of Public Administration Research and Theory, 1(4), 437–460. https://doi.org/10.1093/oxfordjournals.jpart.a037102
  • McGuire, S. T., Omer, T. C., & Sharp, N. Y. (2012). The impact of religion on financial reporting irregularities. The Accounting Review, 87, 645–673. https://doi.org/10.2308/accr-10206