IDEAS home Printed from https://ideas.repec.org/a/mes/challe/v56y2013i5p85-99.html
   My bibliography  Save this article

Do Colleges and Universities "Manage" Their Financial Reporting?

Author

Listed:
  • Robert Martin

Abstract

As universities come under increasing scrutiny for their high costs, this author finds that they may be manipulating their finances as well. They want it to seem as if they are putting more money into academic activities than they actually do. Is this due to the culture of deceit that produced so many accounting irregularities in corporate America? It may well be.

Suggested Citation

  • Robert Martin, 2013. "Do Colleges and Universities "Manage" Their Financial Reporting?," Challenge, Taylor & Francis Journals, vol. 56(5), pages 85-99.
    • Handle: RePEc:mes:challe:v:56:y:2013:i:5:p:85-99
    DOI: 10.2753/0577-5132560505
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.2753/0577-5132560505
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: https://libkey.io/10.2753/0577-5132560505?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Webber, Douglas A. & Ehrenberg, Ronald G., 2010. "Do expenditures other than instructional expenditures affect graduation and persistence rates in American higher education?," Economics of Education Review, Elsevier, vol. 29(6), pages 947-958, December.
    2. R. Carter Hill & Robert Martin, 2012. "Measuring Baumol and Bowen Effects in Public Research Universities," Departmental Working Papers 2012-05, Department of Economics, Louisiana State University.
    3. R. Carter Hill & Robert Martin, 2013. "Involuntary and Voluntary Cost Increases in Private Research Universities," Departmental Working Papers 2013-05, Department of Economics, Louisiana State University.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Daniel C. Hickman & Andrew G. Meyer, 2017. "Does Athletic Success Influence Persistence At Higher Education Institutions? New Evidence Using Panel Data," Contemporary Economic Policy, Western Economic Association International, vol. 35(4), pages 658-676, October.
    2. Cécile Bonneau, 2020. "The Concentration of investment in education in the US (1970-2018)," Working Papers halshs-02875965, HAL.
    3. R. Carter Hill & Robert Martin, 2013. "Involuntary and Voluntary Cost Increases in Private Research Universities," Departmental Working Papers 2013-05, Department of Economics, Louisiana State University.
    4. Javier García-Estévez & Néstor Duch-Brown, 2012. "Student graduation: to what extent does university expenditure matter?," Working Papers 2012/4, Institut d'Economia de Barcelona (IEB).
    5. Jason Ward & Ben Ost, 2021. "The Effect of Large-scale Performance-Based Funding in Higher Education," Education Finance and Policy, MIT Press, vol. 16(1), pages 92-124, Winter.
    6. Amanda L. Griffith & Kevin N. Rask, 2016. "The Effect Of Institutional Expenditures On Employment Outcomes And Earnings," Economic Inquiry, Western Economic Association International, vol. 54(4), pages 1931-1945, October.
    7. Thomas Bolli & Tommaso Agasisti & Geraint Johnes, 2015. "The impact of institutional student support on graduation rates in US Ph.D. programmes," Education Economics, Taylor & Francis Journals, vol. 23(4), pages 396-418, August.
    8. Kelchen, Robert, 2019. "An empirical examination of the Bennett hypothesis in law school prices," Economics of Education Review, Elsevier, vol. 73(C).
    9. Ronald G. Ehrenberg, 2012. "American Higher Education in Transition," Journal of Economic Perspectives, American Economic Association, vol. 26(1), pages 193-216, Winter.
    10. Beth Mintz, 2021. "Neoliberalism and the Crisis in Higher Education: The Cost of Ideology," American Journal of Economics and Sociology, Wiley Blackwell, vol. 80(1), pages 79-112, January.
    11. Gary R. Pike & Kirsten R. Robbins, 2020. "Using Panel Data to Identify the Effects of Institutional Characteristics, Cohort Characteristics, and Institutional Actions on Graduation Rates," Research in Higher Education, Springer;Association for Institutional Research, vol. 61(4), pages 485-509, June.
    12. Aaron S. Horn & Giljae Lee, 2016. "The Reliability and Validity of Using Regression Residuals to Measure Institutional Effectiveness in Promoting Degree Completion," Research in Higher Education, Springer;Association for Institutional Research, vol. 57(4), pages 469-496, June.
    13. Taylor K. Odle, 2022. "Free to Spend? Institutional Autonomy and Expenditures on Executive Compensation, Faculty Salaries, and Research Activities," Research in Higher Education, Springer;Association for Institutional Research, vol. 63(1), pages 1-32, February.
    14. Michael Weber & Jan Kluge, 2015. "Decomposing the German East-West wage gap," ERSA conference papers ersa15p636, European Regional Science Association.
    15. Rajashri Chakrabarti & Nicole Gorton & Michael F. Lovenheim, 2020. "State Investment in Higher Education: Effects on Human Capital Formation, Student Debt, and Long-Term Financial Outcomes of Students," CESifo Working Paper Series 8592, CESifo.
    16. Kelchen, Robert & Ortagus, Justin & Rosinger, Kelly & Cassell, Alex, 2022. "The effects of state performance funding policies on student loan debt," Economics of Education Review, Elsevier, vol. 91(C).
    17. Ozan Jaquette & Edna Parra, 2016. "The Problem with the Delta Cost Project Database," Research in Higher Education, Springer;Association for Institutional Research, vol. 57(5), pages 630-651, August.
    18. Webber, Douglas A., 2012. "Expenditures and postsecondary graduation: An investigation using individual-level data from the state of Ohio," Economics of Education Review, Elsevier, vol. 31(5), pages 615-618.
    19. Kurlaender, Michal & Jackson, Jacob & Howell, Jessica S. & Grodsky, Eric, 2014. "College course scarcity and time to degree," Economics of Education Review, Elsevier, vol. 41(C), pages 24-39.
    20. Alfredo Guzmán Rincón & Sandra Barragán & Favio Cala Vitery, 2021. "Rurality and Dropout in Virtual Higher Education Programmes in Colombia," Sustainability, MDPI, vol. 13(9), pages 1-21, April.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mes:challe:v:56:y:2013:i:5:p:85-99. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/MCHA20 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.