Purpose Research dealing with earnings management in the public-sector context is
expanding. This paper aims to review the existing literature to understand how research is …

The purpose of this special issue is to discuss and examine earnings management in public
sector organizations. Earnings management can refer to either the discretion exercised by …

Purpose The purpose of this paper is to examine earnings management practices in local
governments (LGs). The implementation of accrual accounting in LGs opens the way for …

Two different theoretical foundations in the literature relate to the quality of financial
reporting in public sector organizations: one theoretical foundation is based on economic …

Understanding how government officials exercise discretion over financial reporting is
essential for citizens, regulators, and researchers to interpret and monitor financial …

Purpose This paper aims to examine how proportional appropriation systems affect the
quality of financial reporting in entities controlled by local governments …

This paper extends the understanding of the relationship between accounting and the
political process beyond the political cost hypothesis, documenting the fact that a positive …

Purpose This study analyses the engagement of Greek municipalities in earnings
management activities through the manipulation of their accrual accounts. It aims at …

Prior management and manipulation of financial accounting information research has
overwhelmingly been focused within a private sector setting. This study adopts a public …

Previous research on the private sector shows that auditors and auditing firms are important
actors in ensuring high-quality reporting based on accrual accounting. The aim of this study …