CPE SESSION 36: SUNDAY, AUGUST 8, 1:00 PM – 4:30 PM

Contemporary Issues and Research Relating to
Disclosure Practices in Governments and Nonprofits

Description/Objectives:
The objectives of this workshop are to examine current and future research relating to the broad area of disclosure in the government and nonprofit sectors. Disclosure-related issues and research concerning state and local governments, hospitals and health care, and charitable organizations will be examined. Presenters will review and discuss current and existing research, some aspects of their current research, and data sources and avenues and issues for future research. Specifically, Mr. Gerard Keffer – Chief, Federal Programs, U.S. Census Bureau will provide participants with details of data compilations useful for government and nonprofit research that the census bureau compiles and makes available on a regular basis. Professors Barragato and Keating will discuss issues relating to charitable organizations, and Professor Forgione will cover disclosure issues relating to healthcare. Professor Hughes will present research findings in the areas of disclosure relating to international public sector budgeting and reporting issues. Professor Kurtenbach will address trade-offs between accountability and information usefulness that exist in state and local government reporting. Kurtenbach will also address opportunities for research in state and local governmental reporting. Professor Reck's presentation will deal primarily with the municipal bond market, recent changes in law/regulation/policy that could impact the municipal bond market (i.e., future avenues for research), and some findings from their own research in this area. Participants, in addition to obtaining their CPE credits, will be able to get state-of-the-art information about existing research and ideas for future research relating to disclosure in the government and nonprofit sector.

Format/Structure:
The workshop will consist of presentations, interactive discussions, and question and answer sessions.

Intended Audience:
Academics, practitioners, and anyone else interested in government and nonprofit research and teaching. This workshop would also be of interest to regulators and policy makers/implementers in the government and nonprofit sectors, and stakeholders with an interest in reporting and disclosure related issues in this sector.

Presenters:
Charles Barragato, Long Island University
Dana Forgione, Florida International University
Elizabeth Keating, Harvard University
Jim Kurtenbach, State Representative – Iowa House of Representatives, and Iowa State University
Gerard Keffer, Chief – Federal Programs, U.S. Census Bureau
Jacqueline Reck, University of South Florida
Jesse Hughes, Old Dominion University

Sponsor:
Government and Nonprofit Section

* Denotes special requirements or prerequisite