Accountability Disclosures by Queensland Local Government Councils: 1997–1999

Christine Ryan · Trevor Albert Stanley · Morton Nelson

123 citations0/0 files storedFinancial Accountability and Management

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Public Policy and Administration Research Financial Reporting and XBRL

Abstract

The annual report is promoted and regarded as the primary medium of accountability for government agencies. In Australia, anecdotal evidence suggests the quality of annual reports is variable. However, there is scant empirical evidence on the quality of reports. The aim of this research is to gauge the quality of annual reporting by local governments in Queensland, and to investigate the factors that may contribute to that level of quality. The results of the study indicate that although the quality of reporting by local governments has improved over time, councils generally do not report information on aspects of corporate governance, remuneration of executive staff, personnel, occupational health and safety, equal opportunity policies, and performance information. In addition, the results indicate there is a correlation between the size of the local government and the quality of reporting but the quality of disclosures is not correlated with the timeliness of reports. The study will be of interest to the accounting profession, public sector regulators who are responsible for the integrity of the accountability mechanisms and public sector accounting practitioners. It will form the basis for future longitudinal research, which will map changes in the quality of local government annual reporting.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 123 citations exist upstream.

References

1995The chameleon of accountability: Forms and discourses 1991The use of disclosure indices in accounting research: A review article 1999Changing public sector accountability: critiquing new directions 1993Codes of Accountability in the New Public Sector 1992Elements of a Theoretical Framework for Public Sector Accounting 2001Public accountability: a new paradigm for college and university annual reports 1983On the accountability-based conceptual framework of accounting 1987The legitimate concern with fairness

Cited by

2013Determinants of Financial Transparency in Government 2007GOVERNMENTAL ACCOUNTING REFORM: EVOLUTION OF THE IMPLEMENTATION IN FLEMISH MUNICIPALITIES 2012Effects of municipal, auditing and political factors on audit delay 2014The state of disclosures on stakeholder engagement in sustainability reporting in Australian local councils 2020Government accounting reforms in Sub-Saharan African countries and the selective ignorance of the epistemic community: A competing logics perspective

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

Imported from OpenAlex (CC0) — nothing here is generated.