{"id":"https://openalex.org/W4401465802","doi":"https://doi.org/10.1111/1911-3846.12970","title":"Maintaining maintenance: The real effects of financial reporting for infrastructure","display_name":"Maintaining maintenance: The real effects of financial reporting for infrastructure","publication_year":2024,"publication_date":"2024-08-08","ids":{"openalex":"https://openalex.org/W4401465802","doi":"https://doi.org/10.1111/1911-3846.12970"},"language":"en","primary_location":{"id":"doi:10.1111/1911-3846.12970","doi":"https://doi.org/10.1111/1911-3846.12970","is_oa":true,"landing_page_url":"https://doi.org/10.1111/1911-3846.12970","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1911-3846.12970","source":{"id":"https://openalex.org/S65924262","display_name":"Contemporary Accounting Research","issn_l":"0823-9150","issn":["0823-9150","1911-3846"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contemporary Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"hybrid","oa_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1911-3846.12970","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5016608335","display_name":"Ryan McDonough","orcid":"https://orcid.org/0000-0002-7936-3618","observed_orcids":["https://orcid.org/0000-0002-7936-3618"]},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":true,"raw_author_name":"Ryan P. McDonough","raw_affiliation_strings":["Department of Accounting and Information Systems, Rutgers Business School, Rutgers University, Piscataway, New Jersey, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Systems, Rutgers Business School, Rutgers University, Piscataway, New Jersey, USA","institution_ids":["https://openalex.org/I102322142"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5032012086","display_name":"Claire J. Yan","orcid":"https://orcid.org/0000-0001-9129-4400","observed_orcids":["https://orcid.org/0000-0001-9129-4400"]},"institutions":[{"id":"https://openalex.org/I102322142","display_name":"Rutgers, The State University of New Jersey","ror":"https://ror.org/05vt9qd57","country_code":"US","type":"education","lineage":["https://openalex.org/I102322142"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Claire J. Yan","raw_affiliation_strings":["Department of Accounting and Information Systems, Rutgers Business School, Rutgers University, Piscataway, New Jersey, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting and Information Systems, Rutgers Business School, Rutgers University, Piscataway, New Jersey, USA","institution_ids":["https://openalex.org/I102322142"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5016608335"],"corresponding_institution_ids":["https://openalex.org/I102322142"],"apc_list":{"value":3240,"currency":"USD","value_usd":3240},"apc_paid":{"value":3240,"currency":"USD","value_usd":3240},"fwci":2.9055,"has_fulltext":true,"cited_by_count":8,"citation_normalized_percentile":{"value":0.90469596,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"41","issue":"3","first_page":"1952","last_page":"1985"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6230000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.6230000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.1265999972820282,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.10130000114440918,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/infrastructure-maintenance","display_name":"infrastructure maintenance","score":0.7839999794960022},{"id":"https://openalex.org/keywords/gasb-34","display_name":"GASB 34","score":0.8059999942779541},{"id":"https://openalex.org/keywords/government-transparency","display_name":"government transparency","score":0.5299999713897705},{"id":"https://openalex.org/keywords/infrastructure-investment","display_name":"infrastructure investment","score":0.6660000085830688},{"id":"https://openalex.org/keywords/fund-diversion","display_name":"fund diversion","score":0.48899999260902405},{"id":"https://openalex.org/keywords/external-monitoring","display_name":"external monitoring","score":0.6060000061988831}],"concepts":[{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.7193056344985962},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.6020860075950623},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5944802165031433},{"id":"https://openalex.org/C199728807","wikidata":"https://www.wikidata.org/wiki/Q2578557","display_name":"Equity (law)","level":2,"score":0.5815896987915039},{"id":"https://openalex.org/C2781185899","wikidata":"https://www.wikidata.org/wiki/Q2990822","display_name":"Governmental accounting","level":5,"score":0.581167995929718},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5373479723930359},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.536715567111969},{"id":"https://openalex.org/C29852176","wikidata":"https://www.wikidata.org/wiki/Q373338","display_name":"Critical infrastructure","level":2,"score":0.5095420479774475},{"id":"https://openalex.org/C2781027943","wikidata":"https://www.wikidata.org/wiki/Q192907","display_name":"Financial statement","level":3,"score":0.5028190016746521},{"id":"https://openalex.org/C95383336","wikidata":"https://www.wikidata.org/wiki/Q4198710","display_name":"Depreciation (economics)","level":5,"score":0.5026347637176514},{"id":"https://openalex.org/C27548731","wikidata":"https://www.wikidata.org/wiki/Q88272","display_name":"Investment (military)","level":3,"score":0.4707240164279938},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.2985798716545105},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.26208680868148804},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.2564101219177246},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.2044769823551178},{"id":"https://openalex.org/C175444787","wikidata":"https://www.wikidata.org/wiki/Q39072","display_name":"Microeconomics","level":1,"score":0.09289422631263733},{"id":"https://openalex.org/C24416426","wikidata":"https://www.wikidata.org/wiki/Q5508878","display_name":"Fund accounting","level":4,"score":0.07830572128295898},{"id":"https://openalex.org/C58202505","wikidata":"https://www.wikidata.org/wiki/Q5035700","display_name":"Capital formation","level":4,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C44750222","wikidata":"https://www.wikidata.org/wiki/Q1897397","display_name":"Financial capital","level":3,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C94625758","wikidata":"https://www.wikidata.org/wiki/Q7163","display_name":"Politics","level":2,"score":0.0},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1111/1911-3846.12970","doi":"https://doi.org/10.1111/1911-3846.12970","is_oa":true,"landing_page_url":"https://doi.org/10.1111/1911-3846.12970","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1911-3846.12970","source":{"id":"https://openalex.org/S65924262","display_name":"Contemporary Accounting Research","issn_l":"0823-9150","issn":["0823-9150","1911-3846"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contemporary Accounting Research","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.1111/1911-3846.12970","doi":"https://doi.org/10.1111/1911-3846.12970","is_oa":true,"landing_page_url":"https://doi.org/10.1111/1911-3846.12970","pdf_url":"https://onlinelibrary.wiley.com/doi/pdfdirect/10.1111/1911-3846.12970","source":{"id":"https://openalex.org/S65924262","display_name":"Contemporary Accounting Research","issn_l":"0823-9150","issn":["0823-9150","1911-3846"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a-star","anvur-class-a","anvur-scientific","cwts-core","erih-plus","fnege-1","ft50","jufo-3","norway-2","poland-140","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310320595","host_organization_name":"Wiley","host_organization_lineage":["https://openalex.org/P4310320595"],"host_organization_lineage_names":["Wiley"],"type":"journal"},"license":"cc-by-nc-nd","license_id":"https://openalex.org/licenses/cc-by-nc-nd","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Contemporary Accounting Research","raw_type":"journal-article"},"sustainable_development_goals":[{"display_name":"Industry, innovation and infrastructure","score":0.8474000096321106,"id":"https://metadata.un.org/sdg/9"}],"study_designs":[],"awards":[],"funders":[{"id":"https://openalex.org/F4320311590","display_name":"Fordham University","ror":"https://ror.org/03qnxaf80"},{"id":"https://openalex.org/F4320318036","display_name":"Southern Methodist University","ror":"https://ror.org/042tdr378"},{"id":"https://openalex.org/F4320332393","display_name":"Federal Highway Administration","ror":"https://ror.org/0473rr271"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4401465802.pdf","grobid_xml":"https://content.openalex.org/works/W4401465802.grobid-xml"},"referenced_works_count":67,"referenced_works":["https://openalex.org/W151281760","https://openalex.org/W1502035979","https://openalex.org/W1933520636","https://openalex.org/W1978637092","https://openalex.org/W1996980711","https://openalex.org/W2019297536","https://openalex.org/W2051065776","https://openalex.org/W2056238342","https://openalex.org/W2063446895","https://openalex.org/W2070284735","https://openalex.org/W2088375079","https://openalex.org/W2094832434","https://openalex.org/W2097663577","https://openalex.org/W2099533819","https://openalex.org/W2107390624","https://openalex.org/W2111295116","https://openalex.org/W2125369096","https://openalex.org/W2133369488","https://openalex.org/W2135803139","https://openalex.org/W2143170283","https://openalex.org/W2143584325","https://openalex.org/W2144120978","https://openalex.org/W2147081279","https://openalex.org/W2150251009","https://openalex.org/W2156774085","https://openalex.org/W2158908829","https://openalex.org/W2159023009","https://openalex.org/W2161217898","https://openalex.org/W2270029269","https://openalex.org/W2336317428","https://openalex.org/W2340176419","https://openalex.org/W2505392010","https://openalex.org/W2523056666","https://openalex.org/W2560158845","https://openalex.org/W2586459528","https://openalex.org/W2592709746","https://openalex.org/W2616715828","https://openalex.org/W2626131312","https://openalex.org/W2804484032","https://openalex.org/W2807974042","https://openalex.org/W2912293881","https://openalex.org/W2934431160","https://openalex.org/W2951991237","https://openalex.org/W2991167585","https://openalex.org/W3021087184","https://openalex.org/W3023181463","https://openalex.org/W3121149320","https://openalex.org/W3121173944","https://openalex.org/W3121389782","https://openalex.org/W3121807809","https://openalex.org/W3122611856","https://openalex.org/W3122812581","https://openalex.org/W3122904176","https://openalex.org/W3123798997","https://openalex.org/W3124016994","https://openalex.org/W3124167356","https://openalex.org/W3124365414","https://openalex.org/W3125240589","https://openalex.org/W3125376370","https://openalex.org/W3147379016","https://openalex.org/W3204501376","https://openalex.org/W4244345181","https://openalex.org/W4250545562","https://openalex.org/W4307570407","https://openalex.org/W4360615134","https://openalex.org/W4391543291","https://openalex.org/W7136153405"],"related_works":["https://openalex.org/W3007995486","https://openalex.org/W2807974042","https://openalex.org/W4416372770","https://openalex.org/W2099533819","https://openalex.org/W2022647628","https://openalex.org/W4389496145","https://openalex.org/W7100130574","https://openalex.org/W2964112925","https://openalex.org/W2248085152","https://openalex.org/W7061137862"],"abstract_inverted_index":{"Abstract":[0],"We":[1,74,116],"use":[2],"the":[3,41,46,81,113,122,168,174],"adoption":[4],"of":[5,112,167,176],"General":[6],"Accounting":[7],"Standards":[8],"Board":[9],"Statement":[10],"No.":[11],"34":[12,29],"(GASB":[13],"34)":[14],"to":[15,32,128,162,173],"examine":[16],"whether":[17],"disclosing":[18,141],"information":[19,142],"in":[20,86,143,155,165],"states'":[21],"financial":[22,145],"reports":[23,146],"influences":[24],"their":[25],"investment":[26,72,85],"decisions.":[27,73],"GASB":[28],"requires":[30,52],"governments":[31,159],"report":[33],"on":[34],"general":[35],"infrastructure":[36,66,71,87,135,156],"assets":[37],"and":[38,67,84,102,172],"permits":[39],"either":[40],"standard":[42],"depreciation":[43],"approach":[44,51,83,124],"or":[45,130],"modified":[47,50,82,123],"approach.":[48],"The":[49],"additional":[53],"disclosures,":[54],"a":[55,64,76,92,110],"step":[56],"which":[57,158],"we":[58],"argue":[59],"promotes":[60],"greater":[61],"transparency":[62],"about":[63],"government's":[65],"can":[68,147],"potentially":[69],"facilitate":[70],"find":[75,118],"robust":[77],"positive":[78],"association":[79],"between":[80],"maintenance.":[88,136],"Additional":[89],"evidence":[90],"demonstrates":[91],"more":[93],"pronounced":[94],"effect":[95],"when":[96],"external":[97],"monitoring":[98],"is":[99],"likely":[100,106,127],"higher":[101],"government":[103],"officials":[104],"are":[105,125],"better":[107],"informed":[108],"as":[109,152],"result":[111],"increased":[114],"disclosure.":[115],"further":[117],"that":[119,140],"states":[120],"using":[121],"less":[126],"cut":[129],"divert":[131],"funds":[132],"intended":[133],"for":[134],"Our":[137],"study":[138],"suggests":[139],"governments'":[144],"have":[148],"real":[149],"effects,":[150],"such":[151],"mitigating":[153],"underinvestment":[154],"maintenance,":[157],"often":[160],"defer":[161],"future":[163],"periods":[164],"violation":[166],"interperiod":[169],"equity":[170],"principle":[171],"detriment":[175],"society.":[177]},"counts_by_year":[{"year":2026,"cited_by_count":5},{"year":2024,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2017,"cited_by_count":1}],"updated_date":"2026-11-13T13:42:25.865203","created_date":"2024-08-10T00:00:00"}
