Does board structure improve financial reporting quality? Evidence of real earnings manipulation among Pakistani firms

Abstract
The purpose of this study was to understand organizational change initiated in the public sector of Pakistan. This study investigated the case of reform initiative of Computerized driving licensing authority (CDLA) of Khyber Pakhtunkhwa Traffic Police (KPTP). Keeping in view the research questions, an in-depth study was conducted through the interpretivist research philosophy. Thirty semi-structured interviews were conducted from the top, middle and lower management (including permanent staff and project staff). Moreover, the secondary source of information was also used. For data analysis purpose, thematic networking technique was adopted as it helps in summarizing the whole set of information and also in presenting the codes in a simplified manner. Findings of the study show that change was planned and implemented in isolation from the internal stakeholders. Neither planned nor emergent change approach was adopted. New Public Management (NPM) features were evident, however, they were not planned properly. Moreover, the reasons for change, types and approach to change, causes of resistance to change, issues in implementation, the outcome of organizational change, and the role of technocrats were also identified. This study contributes theoretically by adding into the body of knowledge from the developing country perspective as well as by studying change in an autocratic system of police. Keywords: Organizational change, public sector reforms, thematic networks, new public management, qualitative methodology.