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Cited by 175Auditing, Earnings Management, GovernanceFinancial Reporting and XBRLAccounting and Organizational Management

Government Procurement and Changes in Firm Transparency

Open access
Samuels, Delphine·2021·The Accounting Review
DOI 10.2308/tar-2018-0343
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Abstract

ABSTRACT The government requires its suppliers to have certain internal information processes to reduce uncertainty about their ability to fulfill their commitments. I argue that these requirements improve suppliers' internal information, which leads to better external reporting. Using a dataset of U.S. government contracts, I find a positive relation between government contract awards and firms' external reporting quality. Consistent with procurement-related requirements driving this relation, I find that firms improve their external reporting when they begin contracting with the government, and that the magnitude of the improvement varies predictably with contract characteristics imposing greater requirements on contractors' internal information processes. Finally, I use the establishment of the Cost Accounting Standards Board in 1970 as a shock to contractors' internal information requirements, and find greater improvements in external reporting among firms subject to the CASB. Overall, these results suggest that the government as a customer contributes to shaping firms' information environments.

Integrity signals

Registry

Crossref · 10.2308/tar-2018-0343

Cites

53 of 53 references verified0 citation errors · 0 not checkable

Statistics

Nothing to recompute.

Claims the paper makes

0 of 34 cited sources checked · 0 supported · 0 flagged

  • Findingreasoning

    The association between the size of the award and subsequent voluntary disclosure varies with whether the contractor has cost-reimbursement contracts.

    “I find that the association between the size of the award and subsequent voluntary disclosure varies with several contract characteristics that influence the extent of internal information requirements: (1) whether the contractor has cost-reimbursement contracts;”
    Quote in the paperSubstantial claim
  • Findingown data

    The association between the size of the award and subsequent voluntary disclosure varies with whether the contractor must provide cost or pricing data.

    “(3) whether the contractor must provide cost or pricing data;”
    Quote in the paperSubstantial claim
  • Findingown data

    There is a persistent drop in illiquidity after 1972, when the first two CAS became effective.

    “Specifically, I find a persistent drop in illiquidity after 1972-when the first two CAS became effective”
    Quote in the paperSubstantial claim
  • Findingown data

    There are no discernible differences in external reporting quality between first-time contractors and the control group prior to the contract award.

    “while there are no discernible differences in external reporting quality between first-time contractors and the control group prior to the contract award.”
    Quote in the paperSubstantial claim
  • Findingown data

    The magnitude of the improvement in external reporting varies predictably with contract characteristics imposing greater requirements on contractors' internal information processes.

    “the magnitude of the improvement varies predictably with contract characteristics imposing greater requirements on contractors' internal information processes.”
    Quote in the paperSubstantial claim
  • May combine two claims. 20
  • Classified as probably not a substantial claim. 29

  • May combine two claims.

    Findingown data

    The improvements in external reporting appear in the year after the initial contract award and seem persistent.

    “Specifically, the improvements appear in the year after the initial contract award and seem persistent”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    For all three measures of external reporting quality, the difference-in-differences becomes significant in year t and remains fairly persistent through t+3.

    “For all three measures of external reporting quality, I find that the difference-in-differences becomes significant in year t and remains fairly persistent through t+3.”
    Quote in the paperSubstantial claim
    • The authors state this as an assumption: The parallel trends assumption holds for the difference-in-differences analyses.

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Findingown data

    My results are very similar when using the unscaled dollar amount obligated by the government as an alternative measure of contract size.

    “My results are very similar when using the unscaled dollar amount obligated by the government, which represents an alternative measure of contract size from the government's perspective.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Findingown data

    Firms in the government contractor sample tend to be larger, better performing, have lower return volatility, lower sales growth, and lower growth opportunities, which underscores the need to control for these variables.

    “Notably, firms in this sample tend to be larger, better performing, have lower return volatility, lower sales growth, and lower growth opportunities, which underscores the need to control for these variables in my tests.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Findingown data

    After contract discontinuance, there is no significant change in VolDisc, VolDisc_Freq, or Speed for firms that discontinued contracting relative to matched non-contractors.

    “Treated x Post -/0 0.008 0.009 -0.649 -0.719 0.000 0.000 (0.21) (0.23) (-1.28) (-1.37) (0.09) (0.01)”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).

    Interpretationreasoning

    To the extent that the oversight practices used by the government resemble those used in other settings, the results may generalize beyond the government sector.

    “To the extent that the oversight practices used by the government resemble those used in other settings, my results may generalize beyond the government sector.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    In cost-reimbursement contracts, prior to awarding the contract, the contracting officer must obtain reasonable assurance that efficient methods and effective cost controls are being used and that the accounting system can determine costs applicable to the contract.

    “Prior to awarding the contract, the CO must obtain reasonable assurance that efficient methods and effective cost controls are being used and that the accounting system can determine costs applicable to the contract (e.g., can accurately track costs, segregate direct and indirect costs, and allocate costs to their cost objects) (FAR 16.301-3).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites FAR 16.301-3

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • May combine two claims.

    Premisecitation

    Compliance with the FARs is key for government contractors, as inadequacies could result in withheld billed receivables and the suspension of payments, contract termination, and suspension from doing business with the government.

    “Compliance with the FARs is key for government contractors, as inadequacies could result in withheld billed receivables and the suspension of payments, contract termination, and suspension from doing business with the government (FAR 9.4).”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites FAR 9.4

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    A recent study by Hanlon, Hoopes, and Shroff (2014) suggests that monitoring by the tax authority helps improve reporting quality.

    “A recent study by Hanlon, Hoopes, and Shroff (2014) suggests that monitoring by the tax authority helps improve reporting quality.”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Hanlon, Hoopes, and Shroff (2014) source

  • Classified as probably not a substantial claim. May combine two claims.

    Premisereasoning

    The contracting officer performs pre-award surveys to evaluate prospective contractors' financial and technical capabilities and accounting systems; the accounting systems must be sufficiently detailed to estimate, accumulate, and allocate the type of cost information required by the contract.

    “the CO performs pre-award surveys to evaluate prospective contractors' financial and technical capabilities and accounting systems; the latter must be sufficiently detailed to estimate, accumulate, and allocate the type of cost information required by the contract.”
    Quote in the paperSubstantial claim

  • May combine two claims.

    Interpretationreasoning

    Contractors improve their internal information processes to satisfy FAR requirements, resulting in an increase in quality.

    “With regard to the first link, I argue that contractors improve their internal information processes to satisfy the requirements imposed by the FARs, resulting in an increase in quality.”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites FARs

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

    • The authors state this as an assumption: Contractors are willing to undergo changes to their internal information processes to comply with customer requirements, and these changes would otherwise not be deemed cost effective.

  • May combine two claims.

    Premisecitation

    Over the past two decades, IRS audit rates were between 20%-40% for the largest firms (total assets exceeding $250 million) and much lower for smaller firms.

    “Over the past two decades, IRS audit rates were between 20%-40% for the largest firms (total assets exceeding $250 million) and much lower for smaller firms.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    The DCAA audits a substantial amount of incurred contractor costs.

    “The DCAA supports COs from all government agencies in their procurement decisions, as needed, and audits a substantial amount of incurred contractor costs (e.g., in fiscal year 2017, the DCAA audited $281 billion in incurred costs (DCAA, 2018)).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites DCAA, 2018

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisereasoning

    During cost-reimbursement contract performance, the contracting officer must determine whether costs are accurate, allowable, allocable to the contract, and in compliance with applicable cost principles.

    “The CO must determine whether the costs are accurate, allowable, allocable to the contract, and in compliance with applicable cost principles (e.g., government-mandated CAS).”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Premisenone given

    In the procurement setting, monitoring procedures are far more extensive, and audit rates far more frequent, than in the tax authority setting.

    “in the procurement setting, such monitoring procedures are far more extensive, and audit rates far more frequent.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisenone given

    After the award, the contracting officer continues to monitor contractors to ensure that requirements continue to be met.

    “After the award, the CO continues to monitor contractors to ensure that these requirements continue to be met (e.g., by performing an annual financial condition risk assessment).”
    Quote in the paperNot a substantial claim

  • Classified as probably not a substantial claim.

    Premisecitation

    Gallemore and Labro (2015) argue that the speed of the earnings release reflects the firm's ability to efficiently integrate information.

    “Gallemore and Labro (2015) argue that the speed of the earnings release reflects the firm's ability to efficiently integrate information”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites Gallemore and Labro (2015) source

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    FAR 9.105 requires the contracting officer to obtain information and document that the prospective contractor meets these standards.

    “FAR 9.105 requires the CO to obtain information and document that the prospective contractor meets these standards.”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites FAR 9.105

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Classified as probably not a substantial claim. May combine two claims.

    Premisenone given

    Data on U.S. government contracts are publicly available, enabling market participants and researchers to infer the scope and focus of requirements on suppliers, which vary with contract size and characteristics.

    “unlike for customers in the private sector, data on U.S. government contracts are publicly available, enabling market participants (and researchers) to infer the scope and focus of the requirements on suppliers, which vary with contract size and characteristics.”
    Quote in the paperSubstantial claim

  • Classified as probably not a substantial claim.

    Premisecitation

    Hemmer and Labro (2008) provide analytical evidence of a link between financial accounting rules and management accounting systems.

    “Hemmer and Labro (2008) provide analytical evidence of a link between financial accounting rules and management accounting systems.”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites Hemmer and Labro (2008) source

  • May combine two claims.

    Premisenone given

    The scope of government audits tends to be contract-specific, as opposed to firm-wide, and their objective is not to assess the quality of external reporting.

    “Unlike financial audits, the scope of government audits tends to be contract-specific, as opposed to firm-wide, and their objective is not to assess the quality of external reporting.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing), S4 (based). May combine two claims.

    Premisenone given

    Market-based measures of illiquidity encompass all sources of public information and are useful ex-post proxies for the firm's overall information environment quality.

    “As discussed in section 5.1, market-based measures of illiquidity encompass all sources of public information and are useful ex-post proxies for the firm's overall information environment quality.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Study design and conductnone given

    The promulgation of the CAS coincided with several events in 1972-1973 surrounding the Vietnam war that likely resolved some uncertainty regarding defense contractors' prospects.

    “Although these results provide corroborating evidence of my prediction, the promulgation of the CAS coincided with several events in 1972-1973 surrounding the Vietnam war that likely resolved some uncertainty regarding defense contractors' prospects”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Study design and conductown data

    In the CASB analysis, firms in the treatment group are significantly larger, with greater growth opportunities, lower return volatility, and a lower percentage of zero return trading days.

    “Firms in my treatment group are significantly larger, with greater growth opportunities, lower return volatility, and a lower percentage of zero return trading days.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Study design and conductown data

    The Accuracy measure is conditional on the issuance of an earnings forecast, reducing the sample to 18,117 observations.

    “This measure is conditional on the issuance of an earnings forecast, reducing the sample to 18,117 observations.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Interpretationreasoning

    As government contract awards are publicly observable, the market expects improvements in contractors' internal information systems to result from their compliance with the FARs, resulting in improved external reporting.

    “As government contract awards are publicly observable, I argue that the market expects improvements in contractors' internal information systems to result from their compliance with the FARs, resulting in improved external reporting.”
    Quote in the paperSubstantial claim0 of 1 sources checked
    • cites FARs

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

    • The authors state this as an assumption: Contractors are willing to undergo changes to their internal information processes to comply with customer requirements, and these changes would otherwise not be deemed cost effective.

  • Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing), S4 (based).

    Interpretationnone given

    To the extent that such procedures influence suppliers' internal information processes, the results generalize beyond the government sector.

    “To the extent that such procedures influence suppliers' internal information processes, I expect my results to generalize beyond the government sector.”
    Quote in the paperNot a substantial claim

  • May combine two claims.

    Study design and conductown data

    In the first-time contractor difference-in-differences analysis, treatment and control samples are similar, except average SalesGrowth is marginally greater for treatment firms.

    “With the exception of average SalesGrowth, which is marginally greater for the treatment firms (mean difference = 0.123; p-value = 0.08), all other mean and median differences are not statistically significant, suggesting that my treatment and control samples are similar”
    Quote in the paperSubstantial claim

  • Classified as probably not a substantial claim.

    Premisenone given

    Days without price movements typically reflect infrequent trading, a manifestation of greater illiquidity.

    “Days without price movements typically reflect infrequent trading-a manifestation of greater illiquidity.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.

    Premisecitation

    Market-based measures of illiquidity encompass all sources of public information and represent an ex-post proxy for the firm's overall quality of public information.

    “Market-based measures of illiquidity encompass all sources of public information and represent an expost proxy for the firm's overall quality of public information (e.g., Balakrishnan, Core, and Verdi, 2014).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Balakrishnan, Core, and Verdi, 2014 source

  • May combine two claims.

    Premisecitation

    Cost-reimbursement contracts provide the contractor with incentives to manipulate reported costs through cost inflation or cost shifting, which typically leads the government to impose greater requirements on their internal information processes.

    “Cost-reimbursement contracts provide the contractor with incentives to manipulate reported costs through cost inflation or cost shifting, which typically leads the government to impose greater requirements on their internal information processes (e.g., Rogerson, 1992; Chen and Gunny, 2014).”
    Quote in the paperSubstantial claim0 of 2 sources checked
    • cites Rogerson, 1992 source
    • cites Chen and Gunny, 2014

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • May combine two claims.

    Interpretationreasoning

    Contractors' accounting systems must provide estimates of future performance and cost projections, and such estimates will likely aid management in forecasting earnings and other aggregate accounting numbers.

    “In addition, contractors' accounting systems must provide estimates of future performance and cost projections, for example, by estimating total future costs in support of cost-reimbursement contracts and providing cost or pricing data in support of fixed-price contracts.12 Such estimates will likely aid management in forecasting earnings and other aggregate accounting numbers.”
    Quote in the paperSubstantial claim

  • Classified as probably not a substantial claim. May combine two claims.

    Premisereasoning

    Illiquidity represents the market's interpretation of the firm's information environment and is more removed from its internal processes, but captures improvements as perceived by market participants.

    “Although illiquidity represents the market's interpretation of the firm's information environment and is thus arguably more removed from its internal processes (unlike supply-side measures such as voluntary disclosure), these measures have the added advantage of capturing any improvements to the firm's information as perceived by market participants.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing). May combine two claims.

    Study design and conductnone given

    Standard errors are clustered by firm and all continuous variables are winsorized at the top and bottom percentile.

    “Throughout all my analyses, I cluster standard errors by firm and winsorize all continuous variables at the top and bottom percentile.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    The effect of more persistent earnings on voluntary disclosure is theoretically ambiguous.

    “However, note that the effect of more persistent earnings on voluntary disclosure is theoretically ambiguous.Increased future earnings persistence can either result in reduced voluntary disclosure, because investors' uncertainty about earnings is lower, or increased voluntary disclosure, because managers can better forecast earnings (e.g.,Verrecchia, 1990).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Verrecchia, 1990 source

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Firms with internal control weaknesses tend to generate lower quality management forecasts, as managers rely on erroneous internal reports.

    “For example, firms with internal control weaknesses tend to generate lower quality management forecasts, as managers rely on erroneous internal reports(Feng, Li, and McVay, 2009).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Feng, Li, and McVay, 2009 source

  • Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing).

    Interpretationreasoning

    Many of the oversight practices used by the government resemble those used in other settings.

    “Although my study focuses on government contracts, many of the oversight practices used by the government resemble those used in other settings.”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Licensing agreements in the entertainment industry typically require revenue audits.

    “For example, cost-plus contracts in the construction industry typically require supplier cost audits (see http://content.aia.org/sites/default/files/2017-07/A102_2017.sample2.pdffor an example); and licensing agreements in the entertainment industry typically require revenue audits(Kim-Gina, 2018).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Kim-Gina, 2018 source

  • Classified as probably not a substantial claim.

    Study design and conductreasoning

    Year and industry fixed effects are included in all specifications to control for common shocks that might impact both contract awards and firms' information environment and industry practices unrelated to the government's internal information requirements.

    “I also include year and industry fixed effects in all my specifications to control for common shocks that might impact both contract awards and firms' information environment (e.g., defense spending) and industry practices unrelated to the government's internal information requirements.”
    Quote in the paperSubstantial claim

  • Probably not a substantial claim: may not pass S2 (checkable), S3 (load-bearing).

    Interpretationcitation

    Recently proposed budget cuts are likely to impair the efficiency of the procurement process.

    “Such budget cuts are likely to impair the efficiency of the procurement process (e.g.,Maucione, 2017).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Maucione, 2017

      Couldn’t be matched to a paper in Crossref, so it can’t be checked.

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Study design and conductreasoning

    The test using contract discontinuance is subject to the same caveats as the test using contract starters, i.e., results could be driven by changes in firm fundamentals subsequent to the discontinuance of a contract that are omitted from controls and correlated with changes in external reporting.

    “Note that this test is subject to the same caveats as the test using contract starters, as discussed in section 4.2 (i.e., the results could be driven by changes in firm fundamentals subsequent to the discontinuance of a contract that are omitted from my controls and correlated with changes in external reporting).”
    Quote in the paperNot a substantial claim

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Certain industries use contracts requiring supplier cost audits, such as cost-plus contracts in the construction industry.

    “For example, cost-plus contracts in the construction industry typically require supplier cost audits (see http://content.aia.org/sites/default/files/2017-07/A102_2017.sample2.pdffor an example); and licensing agreements in the entertainment industry typically require revenue audits(Kim-Gina, 2018).”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Kim-Gina, 2018 source

  • Probably not a substantial claim: may not pass S3 (load-bearing).

    Premisecitation

    Firms cater to their customers' or suppliers' demand for greater accounting conservatism by recognizing more timely losses.

    “For example,Hui, Klasa, and Yeung (2012) suggest that firms cater to their customers' or suppliers' demand for greater accounting conservatism by recognizing more timely losses.”
    Quote in the paperNot a substantial claim0 of 1 sources checked
    • cites Hui, Klasa, and Yeung, 2012 source
43 of 43

  • The authors state this as an assumption.

    Contractors are willing to undergo changes to their internal information processes to comply with customer requirements, and these changes would otherwise not be deemed cost effective.

    “Importantly, this argument assumes that contractors are willing to undergo such changes to their internal information processes to comply with customer requirements, and that these would otherwise not be deemed cost effective.”

  • The authors state this as an assumption.

    The parallel trends assumption holds for the difference-in-differences analyses.

    “consistent with the parallel trends assumption.”

  • The paper relies on this without support.

    The establishment of the CASB constituted a shock to the internal information requirements of top defense contractors.

    “using the establishment of the Cost Accounting Standards Board (CASB) as a shock to the largest defense contractors' internal information requirements”

  • The paper relies on this without support.

    The quality of external reporting measures (management forecasts, forecast frequency, earnings release speed) reflects firms' internal information processes.

    “Arguably, these measures relate closely to the quality of firms' internal information processes as required by the FARs.”

  • The paper relies on this without support.

    The Federal Acquisition Regulations require contractors to have certain financial attributes and internal information processes.

    “The Federal Acquisition Regulations require contractors to have certain financial attributes and internal information processes.”

  • The paper relies on this without support.

    All national defense contractors with contracts in excess of $100,000 were required to comply with the CASB's regulations.

    “All national defense contractors with contracts in excess of $100,000 were required to comply with the CASB's regulations.”

  • The paper relies on this without support.

    Compustat segment files only provide data for customers that represent over 10% of annual firm sales.

    “In contrast, the Compustat segment files only provide data for customers that represent over 10% of annual firm sales.”

  • The paper relies on this without support.

    The Federal Funding Accountability and Transparency Act mandates the U.S. government to publicly disclose detailed information on its transactions with organizations receiving federal funds.

    “The Federal Funding Accountability and Transparency Act of mandates the U.S. government to publicly disclose detailed information on its transactions with organizations receiving federal funds.”
8 of 8

Self-check

Percentages, sums and reported differences re-computed from the paper’s own numbers.

Each contradiction between two passages listed here was confirmed by an independent check.

  • The definition of the CASB post-period differs

    Minor

    The regression description includes 1970 in the post-period, whereas Table 6 defines the post-period as fiscal years ended after 1970. These definitions assign 1970 observations to different periods.

  • Figure 2 uses two different benchmark periods

    Minor

    The discussion says the trend analysis uses 1964-1966 as its benchmark, but the figure description calls the preperiod 1964-1967.

  • Contract-size coefficients are not monotonically increasing

    Minor

    The text says the voluntary-disclosure coefficients increase monotonically across quartiles, apart from the Speed specification. In Table 3, the VolDisc coefficient falls from 0.073 in Q2 to 0.072 in Q3.

3 of 3

Cites

Flagged first, then by citations

Research works printed but not linked: 2

  1. Feldman, S., and KeyesN. 2011. Government Contracts in a Nutshell. 5th edition. St. Paul, MN: West Publishing Co.
  2. Kaplan, R., and AtkinsonA. 1998. Advanced Management Accounting. 3rd edition.Upper Saddle River, NJ: Prentice Hall.

Cited by

Sorted by citations

Related

Authors
Samuels, D.
Affiliations
Massachusetts Institute of Technology (US)
Corresponding author
Samuels, Delphine
ORCID
Samuels, Delphine
Venue
The Accounting Review
Publisher
American Accounting Association
Published
2020-02-27
Volume
96
Issue
1
Pages
401-430
ISSN
  • 0001-4826 (ISSN-L)
  • 1558-7967
DOI
10.2308/tar-2018-0343
OpenAlex
W2900863162
Cited by
175
References
52
Citations by year
2026: 42 · 2025: 44 · 2024: 31 · 2023: 19 · 2022: 13 · 2021: 12 · 2020: 10 · 2019: 2 · 2018: 1 · 2017: 1
FWCI
25.12
Type
journal article
Language
en
Open access
Locations
The Accounting Review (publishedVersion)
Funders
Deloitte Foundation
Topics
  • Social Sciences › Business, Management and Accounting › Accounting › Auditing, Earnings Management, Governance
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Financial Reporting and XBRL
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
Keywords
public procurement, corporate transparency, government contract award, information environment, supplier uncertainty

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Classified by jev-1.13-20260917 (gold-guideline-v0.2) on 2026-10-11.

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