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Are local governments adopting optimistic actuarial methods and assumptions for defined benefit pension plans?

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References

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1989Political interests and governmental accounting disclosure

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89 cited

2004The effect of financial constraints and political pressure on the management of public pension plans85 cited

2007Public Pension Plans: Myths and Realities for State Budgets62 cited

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2019Interest Groups on the Inside: The Governance of Public Pension Funds32 cited
2021Further evidence on the relationship between audit industry specialisation and public sector audit quality18 cited
2015Affordability of public pension benefit: a historical and empirical analysis of US state and local government pension contributions13 cited
2020An Examination of Internal Audit Function Size: Evidence from U.S. Government and Nonprofit Sectors12 cited