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!