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An empirical analysis of auditor report timing by large municipalities · Study

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ArticleAn empirical analysis of auditor report timing by large municipalities

Andrew J. McLelland2000

Article2000

An empirical analysis of auditor report timing by large municipalities

Andrew J. McLelland · Gary A. Giroux

70 citations·0/0 files stored·Journal of Accounting and Public Policy

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Auditing, Earnings Management, Governance Local Government Finance and Decentralization Economic Growth and Fiscal Policies

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References

1987An Empirical Analysis of Audit Delay 1989Audit delay and the timeliness of corporate reporting*2023DETERMINANTS OF AUDIT QUALITY IN THE PUBLIC SECTOR 2007Auditors' Identification with Their Clients and Its Effect on Auditors' Objectivity 1980The Association Between Selected Corporate: Attributes and Timeliness in Corporate: Reporting: Further Analysis 1987Signaling and Monitoring in Public-Sector Accounting 1989An empirical investigation of factors affecting the timeliness of reporting by municipalities 1983The Information Content of Municipal Bond Rating Changes: A Note

Cited by

2013Determinants of Financial Transparency in Government 2016Transparency in Governments: A Meta-Analytic Review of Incentives for Digital Versus Hard-Copy Public Financial Disclosures 2017Does timeliness of financial information matter in the governmental sector?2010Internal control reporting differences among public and governmental auditors: The case of city and county Circular A-133 audits 2002The effect of seasonal variations in auditor workload on local government audit fees and audit delay

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Year2000

Typearticle

Published2000-09-01

VenueJournal of Accounting and Public Policy

ISSN-L0278-4254

Languageen

Citations70

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/s0278-4254(00)00011-9

openalex_workW1995953548

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