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- Title
- Government Procurement and Financial Reporting Quality.
- Creator
- He, Zhijian Chris, Kohlbeck, Mark, Florida Atlantic University, School of Accounting, College of Business
- Abstract/Description
-
Government spending is essential for the US economy, and the amount of capital that flows from the government to US firms has increased substantially in recent years. Despite the economic importance of the corporate-government contracting relationship, we know little about the firm-level financial outcomes associated with government contracts. In this study, I investigate whether the corporate government contracting relationship affects firm-level financial reporting quality. Using a sample...
Show moreGovernment spending is essential for the US economy, and the amount of capital that flows from the government to US firms has increased substantially in recent years. Despite the economic importance of the corporate-government contracting relationship, we know little about the firm-level financial outcomes associated with government contracts. In this study, I investigate whether the corporate government contracting relationship affects firm-level financial reporting quality. Using a sample of 58,988 US publicly-traded firms from 2001 through 2017, I find that federal government contracting firms are associated with a lower level of discretionary accruals, lower probability of internal control material weaknesses, and lower probability of restatement and fraud as compared to non government contractors. However, this association is weaker when industry competition on government contracts are lower, and government switching costs in which the cost to find new suppliers are higher. Collectively, my empirical results suggest that having the government as a customer has a positive impact on the quality of financial reports.
Show less - Date Issued
- 2020
- PURL
- http://purl.flvc.org/fau/fd/FA00013438
- Subject Headings
- Government purchasing, Financial statements, Government contractors
- Format
- Document (PDF)
- Title
- El pacto de Munich y la Tercera Internacional :Una Conferencia y Cuatro Artículos.
- Creator
- Treviño, Rodrigo García
- Date Issued
- 1938
- PURL
- http://purl.flvc.org/fcla/DT/368618
- Subject Headings
- Europe --Politics and government.
- Format
- Document (PDF)
- Title
- The African consciousness: Continuity and change in Africa.
- Creator
- Busia, K.A.
- Abstract/Description
-
This item is part of the Political & Rights Issues & Social Movements (PRISM) digital collection, a collaborative initiative between Florida Atlantic University and University of Central Florida in the Publication of Archival, Library & Museum Materials (PALMM).
- Date Issued
- 1968
- PURL
- http://purl.flvc.org/fau/fd/FA00002618
- Subject Headings
- Africa – Politics and government
- Format
- Document (PDF)
- Title
- An empirical analysis of the roles assumed by public administrators: the case of public procurement specialists.
- Creator
- Roman, Alexandru V., College for Design and Social Inquiry, School of Public Administration
- Abstract/Description
-
This dissertation examines administrative roles within the context of everyday public administration. Specifically, it studies the relationship between administrative roles assumed by public administrators and (1) the perceived presence of administrative discretion, (2) individual level beliefs regarding involvement in policy formulation and (3) tenure with organization. This dissertation has a three-fold purpose. First, it delineates the types of roles assumed by public procurement...
Show moreThis dissertation examines administrative roles within the context of everyday public administration. Specifically, it studies the relationship between administrative roles assumed by public administrators and (1) the perceived presence of administrative discretion, (2) individual level beliefs regarding involvement in policy formulation and (3) tenure with organization. This dissertation has a three-fold purpose. First, it delineates the types of roles assumed by public procurement specialists. Second, it tests whether administrative discretion, beliefs regarding participation in policy formulation and organizational tenure are significant in explaining the assumption of certain types of roles. Finally, the dissertation evaluates the implications for the public procurement process of the predominance of certain roles. vi The theoretical logic for this dissertation draws on the theory of representative bureaucracy and role theory. ... It is found that administrative discretion, individual expectations and organizational tenure are indeed important predictors of the assumption of administrative roles. Administrators who believe that they have access to relatively high levels of discretion and those who believe they should be involved in policy formulation are more likely to assume a representative type role. On the other hand, with increased tenure public administrators are less likely to assume a representative type role.
Show less - Date Issued
- 2013
- PURL
- http://purl.flvc.org/fcla/dt/3362569
- Subject Headings
- Public administration, Methodology, Transparency in government, Comparative government, Bureaucracy
- Format
- Document (PDF)
- Title
- New Zealand's labor government at work.
- Creator
- Sutch, William Ball
- Date Issued
- 1940
- PURL
- http://purl.flvc.org/FCLA/DT/3170993
- Subject Headings
- New Zealand -- Politics and government.
- Format
- Document (PDF)
- Title
- Les Socialistes animateurs de la constituante.
- Creator
- Editions de la Liberte
- Abstract/Description
-
This item is part of the Political & Rights Issues & Social Movements (PRISM) digital collection, a collaborative initiative between Florida Atlantic University and University of Central Florida in the Publication of Archival, Library & Museum Materials (PALMM).
- Date Issued
- 1946
- PURL
- http://purl.flvc.org/fau/fd/FA00002589
- Subject Headings
- France -- Politics and government -- 1945
- Format
- Document (PDF)
- Title
- Des réalisateurs au service du peuple; rapport ...
- Creator
- Marrane, Georges
- Date Issued
- 1947
- PURL
- http://purl.flvc.org/FCLA/DT/3360755
- Subject Headings
- Municipal government -- France., Communism -- France.
- Format
- Document (PDF)
- Title
- Seminole tribal government: The formative years 1957-1982.
- Creator
- Pietrzak, Brian William., Florida Atlantic University, Kersey, Harry A.
- Abstract/Description
-
The Seminole people have a very unique history. They are descended from the Creek nation and formed two distinct language groups. Along with these language differences, the Seminoles were divided about whether to isolate or assimilate with the new, strange settlers that invaded their homeland. The Seminoles were given opportunities to determine their future within the United States in the 1900s, but divisions continued and expanded into a question of acculturation or retaining a tribal...
Show moreThe Seminole people have a very unique history. They are descended from the Creek nation and formed two distinct language groups. Along with these language differences, the Seminoles were divided about whether to isolate or assimilate with the new, strange settlers that invaded their homeland. The Seminoles were given opportunities to determine their future within the United States in the 1900s, but divisions continued and expanded into a question of acculturation or retaining a tribal identity. In 1957, when the Seminoles formed their first tribal government, they were very reliant on the U.S. Bureau of Indian Affairs economically, and therefore were led politically somewhat by that department. With the tribal administration of Howard Tommie from 1971-1979, a new "middle ground" emerged, a synthesis combining American ways and the unique qualities that belong to only a Seminole.
Show less - Date Issued
- 1988
- PURL
- http://purl.flvc.org/fcla/dt/14431
- Subject Headings
- Seminole Indians--Tribal government
- Format
- Document (PDF)
- Title
- THE ETHNIC DILEMMA: A CASE STUDY OF PATHAN REGIONALISM IN PAKISTAN.
- Creator
- KHAN, SYED MAHMOOD., Florida Atlantic University, Wright, Gerald C. Jr., Dorothy F. Schmidt College of Arts and Letters, Department of Political Science
- Abstract/Description
-
The study begins with the hypothesis that economic and political variables are the salient determinants of ethnic conflicts in developing societies. The purposes of the thesis are threefold: (1) to explore the influence of inequitable revenue allocations and unequal distribution of political power among ethnic groups of Pakistan; (2) to assess the influence of elites on the political development of that polyethnic society; and (3) to identify the alternatives open to elites in dealing with...
Show moreThe study begins with the hypothesis that economic and political variables are the salient determinants of ethnic conflicts in developing societies. The purposes of the thesis are threefold: (1) to explore the influence of inequitable revenue allocations and unequal distribution of political power among ethnic groups of Pakistan; (2) to assess the influence of elites on the political development of that polyethnic society; and (3) to identify the alternatives open to elites in dealing with the problem of political integration raised by Pathan regionalism in Pakistan. Literature dealing with the elite approach to such problems and the outcomes of such approaches are examined. Elite attitudes and structures of their approaches to similar conflicts in other developing societies were related to problems of political integration in Pakistan. Drawing on this discussion the conclusion outlines certain alternative options and their probable outcome for the task of national integration in Pakistan.
Show less - Date Issued
- 1976
- PURL
- http://purl.flvc.org/fcla/dt/13808
- Subject Headings
- Pakistan--Politics and government
- Format
- Document (PDF)
- Title
- Environmental Regulation Stringency and Voluntary Environmental Disclosure.
- Creator
- Xing, Hanbing, Kohlbeck, Mark, Florida Atlantic University, School of Accounting, College of Business
- Abstract/Description
-
I examine the relationship between environmental regulation stringency and the extent of voluntary environmental disclosures by firms. The study draws on theoretical frameworks including legitimacy theory, stakeholder theory, and information asymmetry, to explore how different mechanisms influence firm behavior in the context of environmental transparency. My empirical analysis shows a positive relationship between the stringency of environmental regulations and the level of voluntary...
Show moreI examine the relationship between environmental regulation stringency and the extent of voluntary environmental disclosures by firms. The study draws on theoretical frameworks including legitimacy theory, stakeholder theory, and information asymmetry, to explore how different mechanisms influence firm behavior in the context of environmental transparency. My empirical analysis shows a positive relationship between the stringency of environmental regulations and the level of voluntary environmental disclosures. This relationship is weakened by factors such as board independence and institutional ownership. I further confirm the positive effect of national level of environmental regulation stringency on the environmental voluntary disclosure. However, I fail to find supporting evidence on the positive moderating role of national level of environmental regulation stringency and corporate governance. In contrast, I find evidence that external institutional ownership and independent directors, who represent interests of external blockholders, have a preventive and monitoring effect on the main relationship to reduce the threat of misleading voluntary information and proprietary cost.
Show less - Date Issued
- 2024
- PURL
- http://purl.flvc.org/fau/fd/FA00014457
- Subject Headings
- Environmental reporting, Corporate governance, Accounting
- Format
- Document (PDF)
- Title
- Performance measurement using trained observer ratings: The effect of environmental variables on comparative measures in local government.
- Creator
- Giancoli, Donald Patrick, Florida Atlantic University, Thai, Khi V.
- Abstract/Description
-
Comparative performance measurement is an anathema to most government officials. While internal comparison with national benchmarks or other similar agencies is an accepted management analysis tool, public comparisons are deemed too politically risky for all but a few governments, agencies, and non-profits. To avoid the unappealing prospect of being unfavorably ranked versus comparable agencies, governments cite two primary objections. First, performance measurement is considered an inexact...
Show moreComparative performance measurement is an anathema to most government officials. While internal comparison with national benchmarks or other similar agencies is an accepted management analysis tool, public comparisons are deemed too politically risky for all but a few governments, agencies, and non-profits. To avoid the unappealing prospect of being unfavorably ranked versus comparable agencies, governments cite two primary objections. First, performance measurement is considered an inexact science, subject to manipulation of input data and outcome scores that affects comparisons. Second, comparative measurement is considered unfair by governments because they maintain each operates in a unique environment of demographic and physical characteristics beyond their control which have significant effects on their ability to deliver quality services. This research addresses both of these objections to comparative performance measurement. It uses trained observer ratings, an accepted objective measurement system, and utilizes a scoring scheme that results in a ratio variable outcome score appropriate for comparisons and statistical analysis. The model was employed for external random testing of street appearance across 30 governments in Broward County, Florida, eliminating the possibility of manipulation by those being measured. In addition, the research evaluates the effects of twelve independent variables, which measure characteristics of each community's unique environment. The research question is whether the effects of the external environmental factors on the composite street rating scores are so significant as to make comparisons meaningless, as government officials contend. The findings of this research do indicate that white, educated, affluent residents tend to live in cities with better streets and that environment is an important element in street appearance. Further, the standard deviation scores indicate that the more diversity in the environment of a city, the more diversity in the quality of its streets. Nonetheless, the conclusion of the research is that although environment is significant, the methods and findings of the model can be employed to control for environmental effects in future comparative performance efforts to assuage the concerns of governments being compared.
Show less - Date Issued
- 2003
- PURL
- http://purl.flvc.org/fau/fd/FADT12043
- Subject Headings
- Local government--Labor productivity, Comparative government--Methodology, Municipal government--United States--Evaluation
- Format
- Document (PDF)
- Title
- Out of the country or out of society: immigration policy in the United States and Spain.
- Creator
- Dominguez, Karla Gabriela., Harriet L. Wilkes Honors College
- Abstract/Description
-
This thesis was prepared under the direction of the candidate's thesis advisor, Dr. Timothy Steigenga, and has been approved by the members of her supervisory committee. It was submitted to the faculty of The Honors College and was accepted in partial fulfillment of the requirements for the degree of Bachelor of Arts in Liberal Arts and Sciences. Using the United States and Spain as case studies, this thesis argues that increasingly restrictive immigration policies instituted by receiving...
Show moreThis thesis was prepared under the direction of the candidate's thesis advisor, Dr. Timothy Steigenga, and has been approved by the members of her supervisory committee. It was submitted to the faculty of The Honors College and was accepted in partial fulfillment of the requirements for the degree of Bachelor of Arts in Liberal Arts and Sciences. Using the United States and Spain as case studies, this thesis argues that increasingly restrictive immigration policies instituted by receiving countries have little to no effect on the net inflow of immigration, nor do they promote a higher rate of assimilation for those immigrants already present within the host country. An analysis of the net inflow of immigrants, their social and economic status, and their rate of assimilation in the U.S. and Spain suggests that restrictive policies only further the social and economic exclusion of immigrants from the host society. Restrictive immigration policies are more effective at keeping immigrants outside of the host country's society than its borders.
Show less - Date Issued
- 2005
- PURL
- http://purl.flvc.org/FAU/11575
- Subject Headings
- Immigrants, Government policy, Human rights, Emigration and immigration, Government policy, Emigration and immigration, Government policy
- Format
- Document (PDF)
- Title
- Fascism, communism, the U.S.A.
- Creator
- Feely, Raymond T.
- Date Issued
- 1937
- PURL
- http://purl.flvc.org/fcla/DT/351019
- Subject Headings
- Communism --United States., Fascism., Comparative government.
- Format
- Document (PDF)
- Title
- Toward a planned economy.
- Creator
- Salter, Arthur
- Date Issued
- 1933
- PURL
- http://purl.flvc.org/fcla/DT/247110
- Subject Headings
- Economic policy., Institutional Self-government.
- Format
- Document (PDF)
- Title
- Mexico in transition.
- Creator
- Senior, Clarence
- Date Issued
- 1939
- PURL
- http://purl.flvc.org/FCLA/DT/3165813
- Subject Headings
- Mexico -- Politics and government, Mexico -- Economic conditions
- Format
- Document (PDF)
- Title
- British imperialism in India; speech delivered in the House of Commons, July 9, 1925.
- Creator
- Saklatvala, Shapurji
- Date Issued
- 1952
- PURL
- http://purl.flvc.org/fcla/DT/222228
- Subject Headings
- India --Politics and government --1919-1947.
- Format
- Document (PDF)
- Title
- Grüner Weg in die braune Hölle, eine konfiszierte Landtagsrede: Die letzte Warnung vor der Katastrophe.
- Creator
- Schneidmadl, Heinrich.
- Date Issued
- 1946
- PURL
- http://purl.flvc.org/FCLA/DT/3348121
- Subject Headings
- Austria -- Politics and government -- 1918-1938.
- Format
- Document (PDF)
- Title
- THE PERCEPTIONS OF STUDENT GOVERNMENT LEADERS AND STUDENT GOVERNMENT ADVISERS TOWARD SELECTED ASPECTS OF STUDENT GOVERNMENT PROGRAMS IN THE COMMUNITY COLLEGE AND UNIVERSITY SYSTEMS IN FLORIDA (ROLES & RESPONSIBILITIES, TRAINING, EDUCATIONAL VALUE, ADVISING, FUNDING).
- Creator
- COVINGTON, SYLVESTER, Florida Atlantic University, Burrichter, Arthur W., MacKenzie, Donald G.
- Abstract/Description
-
Purpose. The purpose of this study was to compare the perceptions of student government leaders and their advisers concerning selected aspects of student government in Florida's nine state universities and 28 community colleges. This comparison will help to determine the educational value of selected student government activities and the roles and responsibilities of student government leaders. Method. The method of investigation used was a descriptive survey. Data were obtained through the...
Show morePurpose. The purpose of this study was to compare the perceptions of student government leaders and their advisers concerning selected aspects of student government in Florida's nine state universities and 28 community colleges. This comparison will help to determine the educational value of selected student government activities and the roles and responsibilities of student government leaders. Method. The method of investigation used was a descriptive survey. Data were obtained through the use of two questionnaires. Community college student government leaders and their advisers were surveyed at the 1985 Spring FJCSGA Conference held in West Palm Beach, Florida. A total of 67 percent of the student government leaders present at the conference completed and returned their questionnaires. There was an 87 percent return on the faculty adviser's survey. Each of the nine state university student government advisers and student government leaders completed the questionnaires. One hundred percent of the advisers responded and a 58 percent return was received from the student government leaders. Responses were received from a total of 188 student government leaders and 38 faculty advisers. Results. There were statistically significant differences between student government leaders and advisers in universities in the perceptions about the educational value of student government. There were also statistically significant differences in the perceptions of the role of the student government adviser between community college and university students and between community college and university advisers. Recommendations for Further Research. (1) A similar study of private versus public colleges and universities examining roles and responsibilities of student government leaders, and student government funding. (2) This study should be replicated on a national level to ascertain if there are geographical differences in the perceptions of student government leaders and their faculty advisers.
Show less - Date Issued
- 1986
- PURL
- http://purl.flvc.org/fcla/dt/11875
- Subject Headings
- Student government
- Format
- Document (PDF)
- Title
- FRAMEWORK FOR EVALUATING THE EFFECTS OF CENTRALIZING SERVICE DELIVERY: JACKSONVILLE-DUVAL COUNTY, FLORIDA.
- Creator
- HAMM, RITA R., Florida Atlantic University, DeGrove, John M., Dorothy F. Schmidt College of Arts and Letters, Department of Political Science
- Abstract/Description
-
The major purpose of this study is to provide a framework for evaluating (1) the propositions of the reformists' tradition and (2) the effects of centralizing service delivery in a metropolitan area. The setting for the proposed evaluation is Jacksonville-Duval County, Florida before and after consolidation.
- Date Issued
- 1979
- PURL
- http://purl.flvc.org/fcla/dt/13977
- Subject Headings
- Metropolitan government--Florida--Jacksonville-Duval County
- Format
- Document (PDF)
- Title
- THE EFFECT OF COMMUNITY SOCIAL CAPITAL ON NON-PROFITS’ GOVERNANCE AND DISCLOSURE QUALITY.
- Creator
- Subedi, Meena, Farazmand, Ali, Florida Atlantic University, School of Public Administration, Dorothy F. Schmidt College of Arts and Letters
- Abstract/Description
-
Social capital is critical to the entities' disciplinary environment and the ability to produce high quality financial reports. Although prior literature on for-profit setting indicates that social capital impacts both governance (Ferris, et al., 2017) and financial reporting quality (Jha & Chen, 2015; Jha, 2019), this area has received less attention in non-profit literature. The purpose of this dissertation is to examine the impact of the social capital of a non-profit organization's (NPO)...
Show moreSocial capital is critical to the entities' disciplinary environment and the ability to produce high quality financial reports. Although prior literature on for-profit setting indicates that social capital impacts both governance (Ferris, et al., 2017) and financial reporting quality (Jha & Chen, 2015; Jha, 2019), this area has received less attention in non-profit literature. The purpose of this dissertation is to examine the impact of the social capital of a non-profit organization's (NPO) headquarter area (also known as community social capital) on the NPO governance and disclosure quality (i.e., the quality of Form 990). The study hypothesizes and finds that the community social capital of an NPO headquarter area has a positive impact on its governance. The positive relationship suggests that NPO social capital and governance play a complementary role, where managers in high social capital face strong disciplinary environment and enjoy strong social connections and professional reputations and thus have fewer incentives to resist the adoption of sound governance practices. Similarly, the study also hypothesizes and finds that the community social capital of an NPO headquarter area has a positive impact on its disclosure quality. This finding suggests that community social capital disciplines NPO self-interested managers' behavior to manipulate financial numbers in Form 990 disclosures.
Show less - Date Issued
- 2021
- PURL
- http://purl.flvc.org/fau/fd/FA00013740
- Subject Headings
- Social Capital, Governance, Nonprofit organizations, Financial disclosure
- Format
- Document (PDF)