[HTML][HTML] How do corporate political connections influence financial reporting? A synthesis of the literature

S Preuss, R Königsgruber - Journal of Accounting and Public Policy, 2021 - Elsevier
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 …

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 …

The monitoring role of social media

J Heese, J Pacelli - Review of Accounting Studies, 2024 - Springer
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 …

The effect of retaliation costs on employee whistleblowing

J Heese, G Pérez-Cavazos - Journal of Accounting and Economics, 2021 - Elsevier
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 …

Cash‐for‐information whistleblower programs: Effects on whistleblowing and consequences for whistleblowers

A Dey, J Heese… - Journal of accounting …, 2021 - Wiley Online Library
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) …

The Department of Justice as a gatekeeper in whistleblower-initiated corporate fraud enforcement: Drivers and consequences

J Heese, R Krishnan, H Ramasubramanian - Journal of Accounting and …, 2021 - Elsevier
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 …

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 …

Does history really repeat itself? An empirical investigation of recurring misconduct violations in public procurement

JT Kistler, L Sharma, J Jayaram, S Eckerd - Journal of Purchasing and …, 2024 - Elsevier
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 …

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 …

The impact of open data on public procurement

R Duguay, T Rauter, D Samuels - Journal of Accounting …, 2023 - Wiley Online Library
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 …