[HTML][HTML] How do corporate political connections influence financial reporting? A synthesis of the literature
A large stream of research has analyzed the effects of corporate political connections
(CPCs) on firms, including first evidence on their effects on financial reporting behavior …
(CPCs) on firms, including first evidence on their effects on financial reporting behavior …
Government as major customer: The effects of government procurement on corporate environmental, social, and governance performance
J Huang, F Han, Y Li - Finance Research Letters, 2023 - Elsevier
This study examines how the government's participation in the product market as a customer
affects supplier firms' environmental, social, and governance (ESG) practices. Using a …
affects supplier firms' environmental, social, and governance (ESG) practices. Using a …
The monitoring role of social media
We examine whether social media activity can reduce corporate misconduct. We use the
staggered introduction of 3G mobile broadband access across the United States to identify …
staggered introduction of 3G mobile broadband access across the United States to identify …
The effect of retaliation costs on employee whistleblowing
We use large increases in unemployment insurance (UI) benefits to study the effects of
expected retaliation costs on employee whistleblowing. Increases in UI benefits reduce the …
expected retaliation costs on employee whistleblowing. Increases in UI benefits reduce the …
Cash‐for‐information whistleblower programs: Effects on whistleblowing and consequences for whistleblowers
We study the effect of financial incentives on whistleblowing and the consequences for
whistleblowers under the cash‐for‐information program of the False Claims Act (FCA) …
whistleblowers under the cash‐for‐information program of the False Claims Act (FCA) …
The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences
We examine drivers and consequences of US Department of Justice (DOJ) oversight of
whistleblower cases of corporate fraud against the government. We find that the DOJ is more …
whistleblower cases of corporate fraud against the government. We find that the DOJ is more …
Accounting and the US Constitution: The evolution of federal financial accounting and reporting practices
R McDonough, JD Warren Jr - Journal of Governmental & …, 2022 - publications.aaahq.org
This study surveys and provides insights into the arc of federal government financial
reporting developments, including the reporting mandate contained in the Constitution of the …
reporting developments, including the reporting mandate contained in the Constitution of the …
Does history really repeat itself? An empirical investigation of recurring misconduct violations in public procurement
Public procurement of goods and services accounts for a significant portion of government
budgets. Among contracts awarded annually by the United States federal government, a …
budgets. Among contracts awarded annually by the United States federal government, a …
Show Your Hand: The Impacts of Fair Pricing Requirements in Procurement Contracting
B Nathan - Journal of Accounting Research, 2024 - Wiley Online Library
This paper studies how a federal procurement regulation, known as the Truth in
Negotiations Act (TINA), affects the competitiveness and execution of government contracts …
Negotiations Act (TINA), affects the competitiveness and execution of government contracts …
The impact of open data on public procurement
We examine how open procurement data affect the competitiveness of award procedures
and the execution of government contracts. The European Union recently made its historical …
and the execution of government contracts. The European Union recently made its historical …