Earnings management in public-sector organizations: a structured literature review

Marco Bisogno and Pierre Donatella

Journal of Public Budgeting, Accounting & Financial Management, 2021, vol. 34, issue 6, 1-25

Abstract: 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.

Keywords: Earnings management; Creative accounting; Accounting manipulation; Public sector; Structured literature review (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jpbafm:jpbafm-03-2021-0035

DOI: 10.1108/JPBAFM-03-2021-0035

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