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Journal of Governmental & Nonprofit Accounting最新文献

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Municipal OPEB Contributions: The Roles of Governance Structure, Fiscal, and Socioeconomic Factors During and After the Great Recession 市政OPEB贡献:大衰退期间和之后治理结构、财政和社会经济因素的作用
Journal of Governmental & Nonprofit Accounting Pub Date : 2021-11-08 DOI: 10.2308/jogna-19-012
R. Eger, Laurence E. Johnson, Suzanne L. Lowensohn, Alan K. Styles
{"title":"Municipal OPEB Contributions: The Roles of Governance Structure, Fiscal, and Socioeconomic Factors During and After the Great Recession","authors":"R. Eger, Laurence E. Johnson, Suzanne L. Lowensohn, Alan K. Styles","doi":"10.2308/jogna-19-012","DOIUrl":"https://doi.org/10.2308/jogna-19-012","url":null,"abstract":"Many governments offer other postemployment benefits (OPEB) to their employees, and discretionary contributions to OPEB plans are important to plan financial well-being. This paper reports a study of municipalities' actual annual contributions to their OPEB plans from fiscal year 2008 through 2015, a time span encompassing the Great Recession and subsequent gradual recovery. Giving effect to cities' governance structure (form of organization and extent of employee unionization) and certain fiscal and socioeconomic variables, we estimate a model of plan contributions normalized by the related actuarially required contributions. We find that Mayor-Council (MC) cities are associated with comparatively higher OPEB plan contributions relative to Council-Manager cities. We control for MC cities' discount rates to address the consequences of optimistic rate assumptions. The effect of unionization on contributions is evident directly, but unionization is not noteworthy when conditioned on form of government. This suggests that MC cities manage their OPEB plans in a fiscally accountable manner.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121081363","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
DATA Act Dashboard: An Instructional Case Using Data Visualization 数据行为仪表板:使用数据可视化的教学案例
Journal of Governmental & Nonprofit Accounting Pub Date : 2021-07-27 DOI: 10.2308/jogna-2021-004
Karen A Kitching, Eileen Coble, Alex Phillips
{"title":"DATA Act Dashboard: An Instructional Case Using Data Visualization","authors":"Karen A Kitching, Eileen Coble, Alex Phillips","doi":"10.2308/jogna-2021-004","DOIUrl":"https://doi.org/10.2308/jogna-2021-004","url":null,"abstract":"This case instructs students on how to extract, transform, and load (ETL) data from disparate sources to perform analysis on Federal Government agency spending transactions: the financial statements of the U.S. Government Accountability Office, DATA Act spending data, and Office of Management and Budget object class definitions. Students also learn to construct an interactive dashboard to allow uses to routinely discover and investigate agency spending data and to drill down to specific dimensions, such as program activity or object classification, and to specific general ledger ledger accounts used by the Federal Government. This is accomplished by using parameters created in the ETL portion of the case. This case is designed to be flexible so that it can be implemented in any undergraduate or graduate accounting course from government accounting and auditing to data analytics based on the instructor’s preference.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115004457","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Integrated Business Intelligence and Analytics: The Case of the Department of the Navy 综合商业智能与分析:以海军部为例
Journal of Governmental & Nonprofit Accounting Pub Date : 2021-03-24 DOI: 10.2308/JOGNA-17-001
R. Eger, Christy Smith
{"title":"Integrated Business Intelligence and Analytics: The Case of the Department of the Navy","authors":"R. Eger, Christy Smith","doi":"10.2308/JOGNA-17-001","DOIUrl":"https://doi.org/10.2308/JOGNA-17-001","url":null,"abstract":"From a stakeholder perspective, this study explores the viability of data analytics as a tool in government fraud prevention. Using an interview methodology, we analyze the implications of business intelligence and analytics fraud tools on procurement stakeholders. We find that implementing and integrating business intelligence and fraud program streamlines processes by consolidating information and presenting data within a unique program. The functioning data analytics program increases our stakeholders' confidence level without alleviating their responsibility to perform due diligence in their management functions. Our stakeholders recognized a potential increase in workload; however, they acknowledged no perceived increase in undue administrative burden.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-03-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127693847","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Internal Controls and Operational Performance of Nonprofit Organizations 非营利组织的内部控制和运营绩效
Journal of Governmental & Nonprofit Accounting Pub Date : 2021-02-23 DOI: 10.2308/JOGNA-19-001
Nathan R. Berglund, Mikhail Sterin
{"title":"Internal Controls and Operational Performance of Nonprofit Organizations","authors":"Nathan R. Berglund, Mikhail Sterin","doi":"10.2308/JOGNA-19-001","DOIUrl":"https://doi.org/10.2308/JOGNA-19-001","url":null,"abstract":"This study examines the impact of auditor-reported internal control deficiencies (ICDs) on operational performance within nonprofit organizations. Contemporary studies in the for-profit environment document evidence that poor internal controls over financial reporting (ICFR) cause suboptimal operational performance. While these analyses are restricted to ICFR, the nonprofit environment allows external stakeholders to observe the effectiveness of both ICFR and internal controls over compliance. We find robust evidence of negative associations between both ICD types and two key measures of nonprofit operational performance: surplus and the charitable expense ratio. Our findings are relevant to multiple nonprofit stakeholders, demonstrating that the control environment has a pervasive impact on a nonprofit's ability to effectively execute its charitable mission.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-23","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131132085","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Biased Actuarial Assumptions and SFAS 132R: The Not-for-Profit Response 有偏差的精算假设和SFAS 132R:非营利组织的回应
Journal of Governmental & Nonprofit Accounting Pub Date : 2021-02-17 DOI: 10.2308/JOGNA-19-013
Anubhav Gupta, Thad D. Calabrese
{"title":"Biased Actuarial Assumptions and SFAS 132R: The Not-for-Profit Response","authors":"Anubhav Gupta, Thad D. Calabrese","doi":"10.2308/JOGNA-19-013","DOIUrl":"https://doi.org/10.2308/JOGNA-19-013","url":null,"abstract":"In 2003, the FASB issued an accounting standard (132R) requiring defined-benefit pension plan sponsors to disclose in the notes the asset allocations of their sponsored pension plans. A motivation for this requirement was to help users evaluate a plan's expected rate of return (ERR) assumption which is supposed to be determined by the allocation of plan assets to risky investments. All else being equal, the higher the assumption, the lower is the pension expense and the higher are reported profits of plan sponsors. We hypothesize that not-for-profits used the ERR to inflate these earnings by reducing pension expenses. Using a dataset of audited financial statements and a difference-in-differences design, we find that not-for-profits significantly decreased their ERRs post-SFAS 132R. The results suggest that opportunistic actuarial assumptions by not-for-profits were reduced following the implementation of SFAS 132R.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"17 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-02-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125922381","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Association between Board Composition, Board Governance, and Charity Care Provided by Nonprofit Hospitals 非营利性医院董事会组成、董事会治理与慈善护理之间的关系
Journal of Governmental & Nonprofit Accounting Pub Date : 2021-01-14 DOI: 10.2308/JOGNA-19-004
Linda Ragland, Catherine Plante
{"title":"The Association between Board Composition, Board Governance, and Charity Care Provided by Nonprofit Hospitals","authors":"Linda Ragland, Catherine Plante","doi":"10.2308/JOGNA-19-004","DOIUrl":"https://doi.org/10.2308/JOGNA-19-004","url":null,"abstract":"In this study, we examine the association between board composition, board governance and charity care provided by nonprofit hospitals. Using nonprofit hospitals' 990 tax return data, we first investigate whether the composition of nonprofit hospital boards of directors is associated with board governing decisions related to patients' eligibility for charity care. Then, we examine whether these same board governing decisions are associated with the reported amount of charity care provided by hospital management. These research questions are motivated by legislators' and regulators' interest in understanding how nonprofit hospitals behave in terms of their charitable missions (Kennedy, Burney, Troyer and Stroup 2010). Overall, at the board governance level, we find the percentage of medical doctors on the board is positively associated with governing decisions affecting patients' eligibility for free charity care. Related, we find that percentage of healthcare administrators on the board is also positively associated with governing decisions affecting patients' eligibility for both free and discounted charity care. At the social performance level, we find that board governing decisions related to patients' eligibility for free and discounted charity care are both positively associated with the amount of charity care provided by hospital management.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"446 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-01-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131671030","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
AAA Government and Nonprofit Section Response to the AICPA's Exposure Draft and Invitation to Comment Related to the Uniform CPA Examination AAA政府和非营利部门对美国注册会计师协会关于统一注册会计师考试的征求意见稿和征求意见的回应
Journal of Governmental & Nonprofit Accounting Pub Date : 2020-01-01 DOI: 10.2308/JOGNA-2020-005
Suzanne L. Lowensohn, B. McAllister, Tammy R. Waymire
{"title":"AAA Government and Nonprofit Section Response to the AICPA's Exposure Draft and Invitation to Comment Related to the Uniform CPA Examination","authors":"Suzanne L. Lowensohn, B. McAllister, Tammy R. Waymire","doi":"10.2308/JOGNA-2020-005","DOIUrl":"https://doi.org/10.2308/JOGNA-2020-005","url":null,"abstract":"\u0000 During December 2019, the AICPA released Maintaining the Relevance of the Uniform CPA Examination: An Exposure Draft and Invitation to Comment based on a practice analysis conducted during 2019. Among the proposed changes to the CPA Exam, the level of governmental accounting content tested in the Financial Accounting and Reporting (FAR) section of the CPA exam would be reduced, with the potential removal of governmental accounting material altogether. The following is the comment letter submitted to the AICPA on behalf of the Government and Nonprofit (GNP) Section of the American Accounting Association.\u0000 Data Availability: Information about Maintaining the Relevance of the Uniform CPA Examination: An Exposure Draft and Invitation to Comment is available at: https://www.aicpa.org/content/dam/aicpa/becomeacpa/cpaexam/downloadabledocuments/2019-practice-analysis-report.pdf.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2020-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126048006","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
How Private Foundation Sophistication Affects Capital Campaign Grant Decisions 非公募基金会的复杂性如何影响资本活动的拨款决定
Journal of Governmental & Nonprofit Accounting Pub Date : 2019-09-01 DOI: 10.2308/ogna-52553
Arthur C. Allen, B. McAllister
{"title":"How Private Foundation Sophistication Affects Capital Campaign Grant Decisions","authors":"Arthur C. Allen, B. McAllister","doi":"10.2308/ogna-52553","DOIUrl":"https://doi.org/10.2308/ogna-52553","url":null,"abstract":"\u0000 We examine how charity financial information related to efficiency and financial vulnerability is used by private foundations in determining how much they grant to charities during capital campaigns. In general, private foundations are likely to be better able to evaluate charity financial information because they are sophisticated donors. They have the incentive to incur search costs, the ability to judge financial information, and are focused on grant-making. We find no evidence that efficiency measures are used by private foundations in determining capital campaign grant amounts, regardless of foundation sophistication. We interpret this result as being consistent with private foundations focusing on factors related to program accomplishments rather than on reported efficiency. We find evidence that private foundations pay larger grant amounts to less financially vulnerable charities. This effect is concentrated when grants are paid by more sophisticated private foundations (i.e., those that employ a professional staff).\u0000 Data Availability: Data are available from the public sources cited in the text.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132856404","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
The Effects of State-Level GAAP Regulation on Municipal Audit Markets, Reporting Quality, and Audit Fees 州级公认会计准则对市政审计市场、报告质量和审计费用的影响
Journal of Governmental & Nonprofit Accounting Pub Date : 2019-08-01 DOI: 10.2308/ogna-52541
Alfred A. Yebba, Randal J. Elder
{"title":"The Effects of State-Level GAAP Regulation on Municipal Audit Markets, Reporting Quality, and Audit Fees","authors":"Alfred A. Yebba, Randal J. Elder","doi":"10.2308/ogna-52541","DOIUrl":"https://doi.org/10.2308/ogna-52541","url":null,"abstract":"\u0000 We examine the effects of financial statement disclosure regulation on auditor market concentration, reporting quality, and audit pricing. We compare auditor industry concentration levels for municipalities reporting under the Single Audit Act in the state of Michigan, which requires GAAP reporting, with concentration rates in Pennsylvania, which has unregulated reporting. We find an association between a comprehensive GAAP disclosure policy and auditor concentration. The disclosure-regulated state also has higher demand for auditor specialization and reporting quality, as evidenced through lower reporting of material weaknesses and shorter reporting lags. Specialist auditors in both environments are associated with greater reporting of control exceptions, but specialization is only associated with shorter reporting lags with disclosure regulation. Using a small sample of survey data for one year, we find evidence that audit pricing is lower in the regulated state, and that specialist pricing varies based on regulation and each specialist audit firm's market positioning.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"516 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132315287","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
A Historical Evaluation of the Single Audit: Thirty Years from Initial Legislation to Uniform Guidance 单一审计的历史评价:从立法到统一指导的三十年
Journal of Governmental & Nonprofit Accounting Pub Date : 2019-06-01 DOI: 10.2308/OGNA-52470
Kerri L. Tassin, Tammy R. Waymire, Christopher S. Hines
{"title":"A Historical Evaluation of the Single Audit: Thirty Years from Initial Legislation to Uniform Guidance","authors":"Kerri L. Tassin, Tammy R. Waymire, Christopher S. Hines","doi":"10.2308/OGNA-52470","DOIUrl":"https://doi.org/10.2308/OGNA-52470","url":null,"abstract":"\u0000 The U.S. government, through federal granting agencies (grantors), awards grants to state/local governments and nonprofit organizations (grantees) to meet national objectives. Since its initial legislation in 1984, the single audit has been used as a mechanism for ensuring accountability with these federal grants. Despite the consistent goal of accountability, concerns with single audit quality (i.e., whether audits reach appropriate conclusions) persist. In this historical evaluation of the single audit, we examine the major legislative and administrative developments associated with the single audit including (1) Single Audit Act of 1984, (2) Single Audit Act Amendments of 1996, (3) National Single Audit Sampling Project in 2007, (4) Improper Payments Initiative in 2009, and (5) administrative consolidation of all single audit circulars with Uniform Guidance issued in 2013. Understanding these developments should be helpful to researchers and policymakers in directing studies designed to better understand and improve single audit quality.","PeriodicalId":440590,"journal":{"name":"Journal of Governmental & Nonprofit Accounting","volume":"15 1-2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2019-06-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127833302","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 3
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