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CFO characteristics and opportunistic accounting choice in public sector organizations

Journal of management and governance, 2021-06, Vol.25 (2), p.509-534 [Peer Reviewed Journal]

The Author(s) 2020 ;The Author(s) 2020. This work is published under http://creativecommons.org/licenses/by/4.0/ (the “License”). Notwithstanding the ProQuest Terms and Conditions, you may use this content in accordance with the terms of the License. ;ISSN: 1385-3457 ;ISSN: 1572-963X ;EISSN: 1572-963X ;DOI: 10.1007/s10997-020-09521-1

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Title:
CFO characteristics and opportunistic accounting choice in public sector organizations
Author: Donatella, Pierre ; Tagesson, Torbjörn
Subjects: Accounting ; Accounting choice ; Accounting/Auditing ; accruals ; Business and Management ; CFO ; Chief financial officers ; compliance ; Earnings management ; Economic theory ; Economics and Business ; Ekonomi och näringsliv ; Financial reporting ; Industrial Organization ; Institutional theory ; local-governments ; Management ; Public Administration Studies ; Public sector ; quality ; Sociology ; Studier av offentlig förvaltning ; transparency ; Upper echelons theory
Is Part Of: Journal of management and governance, 2021-06, Vol.25 (2), p.509-534
Description: 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 theory, and the other is based on institutional theory. In addition to examining the traditional factors derived from these theories, this paper focuses on the role of the chief financial officer (CFO), in order to broaden the theoretical perspective and add explanatory power with regards to the empirical testing of opportunistic accounting choice in public sector organizations. Similar to Anessi-Pessina and Sicilia (J Public Adm Res Theory, 30:465–484, 2019), this paper uses upper echelons theory (Hambrick and Mason in Acad Manage Rev, 9(2):193–206, 1984; Hambrick in Acad Manage Rev, 32(2):334–343, 2007) to conceptually link CFO characteristics with opportunistic accounting choice. The accounting issue addressed herein is related to a statement issued by the standard-setting body within the Swedish municipal sector. Our results suggest that opportunistic accounting choice decreases with CFO tenure and prior CFO experience in municipalities.
Publisher: New York: Springer US
Language: English
Identifier: ISSN: 1385-3457
ISSN: 1572-963X
EISSN: 1572-963X
DOI: 10.1007/s10997-020-09521-1
Source: SWEPUB Freely available online
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CFO characteristics and opportunistic accounting choice in public sector organizations

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