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Do Colleges and Universities "Manage" Their Financial Reporting?

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  • 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
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    References listed on IDEAS

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    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.
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