Annual Meeting Best Paper Award Purpose: To recognize a paper submitted to the AAA Annual meeting that has the potential to significantly influence government and nonprofit accounting research Award Committee and Submission Instructions: The program is administered by the Research Committee. Presentation of Award: The award consists of a plaque presented at the AAA Annual Meeting. Annual Meeting Best Paper Award Prior Recipients 2023 The Impact of Voluntarily Filing Form 990 on Donations and Grants Brian McAllister, University of Colorado-Colorado Springs and Wei Hsu, University of Colorado-Colorado Springs 2022 Contracting with the Government: Government Customer Concentration and Financial Reporting Incentive Anqui Tao 2021 Proprietary Information Cost of Contracting with the Government Jiapeng He, Kevin Li, Ningzhong Li, and Weining Zhang 2020 Are Hurricanes Extraordinary or Simply Special? Xiangpei Chen, Angela K. Gore, and James Potepa 2019 Lowering Standards: Unintended Consequences of 990- N and Value Congruence on Cost Shifting Qianhua Ling and Joseph Wall 2018 Analyzing the Simultaneous Relationship between Lean Implementation and Managerial Ability – Evidence from the Healthcare Industry Huilan Zhang, Hassan Hassab Elnaby, and Amal Said 2017 Are Investors Fixated on Credit Ratings? Evidence from the Municipal Bond Market Leo Tang and Pei Li 2016 An Investigation of Economic Efficiency in California Hospitals Kathryn Chang 2015 The Effects of Local Government GAAP Regulation on Audit Market Concentration, Auditor Specialization, and Audit Fees Alfred A. Yebba and Randal J. Elder 2014 Capital Campaign Grants, Nonprofit Efficiency and Financial Vulnerability Arthur Allen, Brian McAlllister, and Timothy Yoder 2013 The Effect of Nonprofit Governance on Donations: Evidence from the Revised Form 990 Erica Harris, Christine Petrovits, and Michelle Yetman 2012 Not awarded. 2011 The Association between Nonprofit CEO Compensation Change, Performance Signals, and Excess Cash Holding Qianhua Ling and Daniel Neely 2010 Accounting Discretion, Strategic Decisions, and Reported Administrative Spending: Evidence from Nonprofit Executives Linda M. Parsons, Charlotte Pryor, and Andrea Alston-Roberts 2009 Do Local Governments Present Required Disclosures for Defined Benefit Pension Plans? Thomas E. Vermeer, Alan K. Styles, and Terry Patton 2008 Hospital Financial Distress, Recovery, and Closure: A Political Cost Perspective Li-Lin Liu, Kathryn J. Jervis, Mustafa Z. Younis, and Dana A. Forgione 2007 Municipal Restatements and Governance William R. Baber, Angela K. Gore, Kevin T. Rich, and Jean Zhang Misreporting Fundraising How Do Nonprofits Organizations Account for Telemarketing Campaigns? Elizabeth K. Keating, Linda M. Parsons, and Andrea Alston-Roberts 2006 Auditor Specialization and Perceived Audit Quality, Auditee Satisfaction, and Audit Fees in the Local Government Audit Market Randal J. Elder, Laurence E. Johnson, and Suzanne H. Lowensohn 2005 Not awarded. 2004 Not awarded. 2003 City Performance Reporting: A Test of Political and Economic Incentives Kenneth A. Smith 2002 The Impact of Financial Information and Voluntary Disclosure on Contributions to Not-for-Profit Organizations: A Field-Based Experiment Linda M. Parsons When Are Charities’ Average Fund-Raising Ratios Informative of their Marginal Fund-Raising Costs Daniel Tinkelman 2001 The Impact of Commercial Bank Underwriting on the Borrowing Costs of Municipal Revenue Bonds Jayaraman Vijayakumar and Kenneth Daniels 2000 The Effect of GAAP Regulation on Local Government Disclosure Angela K. Gore 1999 A Public Sector Analysis of the Relationship between Audit Pricing and Audit Contract Type Jerry Thorne, Annie S. McGowan, and Carolyn Strand 1998 Compensation to Managers of Eleemosynary Organizations: An Empirical Study of the Role of Accounting Performance Andrea Alston-Roberts, William R. Baber, and Patricia Derrick 1997 The Effect of Perceived Rewards and Political Risk Factors on Audit Partner Motivation to Pursue Governmental Audits Suzanne H. Lowensohn, and Frank Collins 1996 Factors Influencing Municipal Audit Delay Laurence E. Johnson 1995 Further Evidence on Simultaneous Equations Analysis of Quality Control Review Outcomes, Engagement Fees, and Audit Timeliness Don Deis The Intergenerational Effects of Unfunded State Pension Obligations Cynthia A. Sneed 1994 Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit Market Kenneth Gaver, Paul Copley, and Jennifer Gaver 1993 An Economic Analysis of the Choice between Line-Item Budgeting and Program Budgeting Yaw M. Mensah. 1992 An Empirical Analysis of the Factors Influencing Call Decisions Concerning Local Government Bonds Jayaraman Vijayakumar President's Letter Message from Nancy Chun Feng, Suffolk University AAA GNP Section President Greetings, GNP Colleagues! I am truly honored to serve as your GNP President. Thank you for entrusting me with this opportunity! I am excited about collaborating with you and advancing the section for another year. It is a privilege to serve a distinguished community of government and not-for-profit accounting scholars, and I take pride in being part of the most collegial section within the AAA. I extend my heartfelt thanks to Brian McAllister for his many years of service to our section and for serving as President of the section this past year. Brian has been deeply involved and served our section very well. He did an excellent job organizing the 2023 Midyear Meeting (MYM) in Denver, Colorado. He has been a great mentor to me over the past year in grasping the responsibilities of the GNP President role. Thank you, Brian! CONTINUE READING... 2025 GNP Section Midyear Meeting Check back for updates on our 2025 Midyear Meeting! GASB Gil Crain Grant GASB Gil Crain Memorial Research Grant Since its formation in 1984, the Governmental Accounting Standards Board (GASB) has encouraged academics and other researchers to conduct studies that would be relevant to the GASB’s standards-setting activities. Over the past 30 years, such research efforts have resulted in publishing their research in research briefs, journal articles, and occasionally in GASB research reports. The Governmental Accounting Standards Board (GASB) seeks research proposals for the 2023 Gil Crain Grant Award. Proposals should address topics of interest to the GASB’s standard setting efforts. Proposals must be received by May 31, 2023 via email submission to director@gasb.org. Decisions on proposals will be made by the end of June 2023. Any questions about topics or the proposal process may be directed to Tammy Waymire, GASB Senior Research Manager, via email twaymire@gasb.org or phone (203) 956-5376. Learn More
