Do Colleges and Universities "Manage" Their Financial Reporting?
Robert Martin
Challenge, 2013, vol. 56, issue 5, 85-99
Abstract:
As universities come under increasing scrutiny for their high costs, this author finds that they may be manipulating their finances as well. They want it to seem as if they are putting more money into academic activities than they actually do. Is this due to the culture of deceit that produced so many accounting irregularities in corporate America? It may well be.
Date: 2013
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DOI: 10.2753/0577-5132560505
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