Gary Giroux
Biographic Data
| ID | 3935524 |
|---|---|
| NAME | Gary Giroux |
| GIVEN NAMES | Gary |
| FAMILY NAME | Giroux |
| SIGNATURE | GIROUX G |
| AFFILIATIONS | Texas A&M University |
| VERIFIED | No |
| TOTAL WORKS | 6 |
| TOTAL CITATIONS | 2 |
| AUTHOR COUNT | 6 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 1990 |
| LATEST PUBLICATION YEAR | 2008 |
| H-INDEX | 1 |
What Went Wrong
Gary Giroux What Went Wrong? Accounting Fraud and Lessons from the Recent Scandals In the public eye, Enron's mission was nothing more than the cover stoiy for a massive fraud. —Bethany McLean and Peter Elkind CORPORATE FRAUD, BANKRUPTCIES, AND VARIOUS ILLEGAL ACTS HAVE always been part of the business environment. Every time fiascos erupt there is a shock, but business history records dozens of major failures, frauds, and other measures of massi…
Executive compensation in nonprofit organizations
The purpose of this paper is to model the determinants of executive compensation of school district superintendents using structural equation models (SEM). These chief executives have unique characteristics and function in a complex environment, due in part to the political nature of the position. SEM has not been used widely to test archival data using economic theory. The complex environment of superintendent salaries is a test case for the via…
Accounting and auditing for local governments in the U.S. and the U.K
This paper offers a comparison of local government accounting and auditing in the U.S. and the U.K., including descriptions of the wider environment of the two governmental systems. The paper identifies two major differences in accounting. The first is that, in the U.S., the standard-setter makes requirements, whereas the U.K. policy-maker issues recommendations, which are sometimes not followed. The second is that, in the context of public repor…
A public choice analysis of bond referenda and capital outlays of texas school districts
There were 398 bond referenda by Texas school districts from 1990-95. On average, these received a 58% voter approval rating and almost 75% of the referenda passed. A public choice model suggests many factors related to the voter percentage, including the amount of the bond issue per voter, percent of non-white population, and the amount of state and federal aid in the districts. Districts with Big Six auditors received higher voter percentages c…
Information and municipal expenditures
Municipal financial decisions involve the interaction of political actors (including voters, elected officials, and bureaucrats) pursuing their own interests. Although voters should determine public choices through elected officials, bureaucrats have the incentives and may have the monopoly power to dominate the process. This study investigates the relationships among municipal spending, fiscal manipulation, and financial monitoring. Fiscal illus…
Bureaucratic behavior and the choice of labor input
What Went Wrong
Gary Giroux What Went Wrong? Accounting Fraud and Lessons from the Recent Scandals In the public eye, Enron's mission was nothing more than the cover stoiy for a massive fraud. —Bethany McLean and Peter Elkind CORPORATE FRAUD, BANKRUPTCIES, AND VARIOUS ILLEGAL ACTS HAVE always been part of the business environment. Every time fiascos erupt there is a shock, but business history records dozens of major failures, frauds, and other measures of massi…
Bureaucratic behavior and the choice of labor input
Information and municipal expenditures
Municipal financial decisions involve the interaction of political actors (including voters, elected officials, and bureaucrats) pursuing their own interests. Although voters should determine public choices through elected officials, bureaucrats have the incentives and may have the monopoly power to dominate the process. This study investigates the relationships among municipal spending, fiscal manipulation, and financial monitoring. Fiscal illus…
A public choice analysis of bond referenda and capital outlays of texas school districts
There were 398 bond referenda by Texas school districts from 1990-95. On average, these received a 58% voter approval rating and almost 75% of the referenda passed. A public choice model suggests many factors related to the voter percentage, including the amount of the bond issue per voter, percent of non-white population, and the amount of state and federal aid in the districts. Districts with Big Six auditors received higher voter percentages c…
Accounting and auditing for local governments in the U.S. and the U.K
This paper offers a comparison of local government accounting and auditing in the U.S. and the U.K., including descriptions of the wider environment of the two governmental systems. The paper identifies two major differences in accounting. The first is that, in the U.S., the standard-setter makes requirements, whereas the U.K. policy-maker issues recommendations, which are sometimes not followed. The second is that, in the context of public repor…
Executive compensation in nonprofit organizations
The purpose of this paper is to model the determinants of executive compensation of school district superintendents using structural equation models (SEM). These chief executives have unique characteristics and function in a complex environment, due in part to the political nature of the position. SEM has not been used widely to test archival data using economic theory. The complex environment of superintendent salaries is a test case for the via…
What Went Wrong
Gary Giroux What Went Wrong? Accounting Fraud and Lessons from the Recent Scandals In the public eye, Enron's mission was nothing more than the cover stoiy for a massive fraud. —Bethany McLean and Peter Elkind CORPORATE FRAUD, BANKRUPTCIES, AND VARIOUS ILLEGAL ACTS HAVE always been part of the business environment. Every time fiascos erupt there is a shock, but business history records dozens of major failures, frauds, and other measures of massi…
Accounting (5 works) · Economics (5 works) · Political science (5 works) · Audit (4 works) · Auditing, Earnings Management, Governance (4 works) · Business (4 works) · Law (4 works) · Finance (3 works) · Local Government Finance and Decentralization (3 works) · Public economics (3 works)