Dear PSAAR friends,
We would like to draw your attention to the call for papers for a special issue (SI) under the theme “Earnings management in public sector, hybrid and non-profit organisations” in the Journal of Public Budgeting, Accounting and Financial Management. The Guest editors of the SI are Pierre Donatella, Marco Bisogno, Sandra Cohen and Odd J. Stalebrink.
The aim of this SI is to shed further light on Earnings Management (EM) motivations and EM’s impact on decision-making and transparency. The guest editors encourage submission of papers that employ a comparative research approach and that consider the role of different administrative traditions, accounting systems, auditing and oversight systems, political and election systems, and other potential factors that may either stimulate or hinder the use of EM practices among politicians and managers. They also encourage new and novel approaches in terms of theory and method, to advance empirical research further. The special issue welcomes research that adds knowledge and deepens the understanding of EM in different types of organisations (public-sector, hybrid and no-profit organisations) and from different perspectives, capturing both macro- and micro-level studies.
The deadline for submissions to the special issue is January 31, 2023. Accepted papers will be published in a special issue in 2024.