Uploaded by Pierre Donatella Uploaded date: November 12, 2021
June 23, 2021
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 developing and points out gaps deserving further investigation. Design/methodology/approach: This study uses the structured literature methodology to investigate the state-of-the-art and future directions of the literature on earnings management in the public sector. In total, 78 articles were explored. Findings: The critical analysis of the literature shows that different but related streams of literature are emerging, focused on both a macro- and a micro-level perspective (mainly local governments and state-owned enterprises). Originality/value: This study is the first that offers a comprehensive review of the literature on the emerging topic of earnings management in the public-sector context. The structured literature review enables the identification of future directions for the literature in this field.
Bisogno, M., & Donatella, P. (2021). Earnings management in public-sector organizations: a structured literature review. Journal of Public Budgeting, Accounting & Financial Management, online first.
Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review
- Financial accounting
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Journal of Public Budgeting, Accounting & Financial Management