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Content
June 2020, Volume 32, Issue 3
- 339-358 Fund accounting and government-wide financial reporting during the Pre-IPSAS implementation era from a Nigerian experience
by Christopher Enyioma Alozie - 359-378 Coverage of G4-indicators in GRI-sustainability reports by electric utilities
by Johannes Slacik & Dorothea Greiling - 379-398 The analytical capacity of budgetary administrations: the case of the Euro area
by Yuliya Kasperskaya & Ramon Xifré - 439-459 Enacting “accountability in collaborative governance”: lessons in emergency management and earthquake recovery from the 2010–2011 Canterbury Earthquakes
by Kelum Jayasinghe & Christine M. Kenney & Raj Prasanna & Jerry Velasquez - 487-504 Allocating government budgets according to citizen preferences: a cross-national survey
by Nils Soguel & Eugenio Caperchione & Sandra Cohen - 505-509 Time to rethink public sector accounting education? A practitioner’s perspective
by Jens Heiling
May 2020, Volume 32, Issue 3
- 399-420 Budgetary practices in a Tanzanian University: Bourdieu's theory
by Tausi Ally Mkasiwa
July 2020, Volume 32, Issue 3
- 315-319 The IPSASB's recent strategies: opportunities for academics and standard-setters
by Gwenda Jensen - 421-438 The influence of parliamentarians on the development of financial management regulations for executive agencies
by Tjerk Budding & Jos Klink - 461-485 Political competition as a motivation for earnings management close to zero: the case of Portuguese municipalities
by Augusta Ferreira & João Carvalho & Fátima Pinho - 511-528 People in suits: a case study of empowerment and control in a non-profit UK organisation
by Roxana Corduneanu & Laura Lebec
May 2020, Volume 32, Issue 2
- 137-157 The problem of the fiscal common-pool: is there an overlap effect on state and local debt?
by Yu Shi & Rebecca Hendrick - 159-176 (Re)descriptions of medical professional work: exploring accounting as a performative device within an emergency unit health-care context
by Cemil Eren Fırtın & Tom S. Karlsson - 177-196 Leadership and performance in intermunicipal networks
by Denita Cepiku & Marco Mastrodascio - 197-216 Going GAGAS for due process: examining Yellow Book standard participation
by Renee Flasher & Michelle Lau & Dara M. Marshall
April 2020, Volume 32, Issue 2
- 217-246 Budget institutions and government effectiveness
by Momi Dahan & Michel Strawczynski - 247-265 Determinants of mandatory disclosure compliance in Swedish municipalities
by Pierre Donatella - 267-289 Empowering middle managers in social services using management control systems
by Per Nikolaj Bukh & Anne Kirstine Svanholt - 291-310 Integrated reporting and change: evidence from public universities
by Silvia Iacuzzi & Andrea Garlatti & Paolo Fedele & Alessandro Lombrano
January 2020, Volume 32, Issue 1
- 49-66 The contents of the National Audit Office of Finland performance audits, 2001–2016
by Pertti Ahonen & Juha Koljonen
December 2019, Volume 32, Issue 1
- 1-25 Reforms and budgetary oversight roles in Tanzania
by Tausi Ally Mkasiwa - 26-48 Why has growth of user fees and other nontraditional sources of local education revenues been so limited? Evidence from Colorado
by Thomas Downes & Kieran Killeen - 67-91 Governance as integrity
by Maria do Rosário Da Veiga & Maria Major - 92-113 Popular reporting: learning from the US experience
by Francesca Manes-Rossi & Natalia Aversano & Paolo Tartaglia Polcini - 114-135 Coproduction and cost efficiency: a structured literature review
by Andrea Garlatti & Paolo Fedele & Silvia Iacuzzi & Grazia Garlatti Costa
November 2019, Volume 31, Issue 4
- 478-495 Making sense of the users of public sector accounting information and their needs
by Jan van Helden & Christoph Reichard - 496-517 Accounting and politicians: a theory of accounting information usefulness
by Hassan A.G. Ouda & Ralf Klischewski - 518-538 Reforming the government budgeting system in Malta
by Lauren Ellul & Ron Hodges - 539-557 The use of budgetary and financial information by politicians in parliament: a case study
by Susana Jorge & Maria Antónia Jorge de Jesus & Sónia P. Nogueira - 558-577 Presence of financial information in local politicians’ speech
by Lotta-Maria Sinervo & Petra Haapala - 578-595 School board directors’ information needs and financial reporting’s role
by Hanmei Chen & Steven Howard Smith
September 2019, Volume 31, Issue 3
- 309-324 A conceptual framework for integrated performance management systems
by Ulf Johanson & Roland Almqvist & Matti Skoog - 325-344 Comparative review of dual reporting in public sector in three south-east European countries
by Jelena Poljašević & Vesna Vašiček & Tatjana Jovanović - 345-363 Does financial health influence the re-election of local governments?
by Beatriz Cuadrado-Ballesteros & Serena Santis & Francesca Citro & Marco Bisogno - 364-391 Assessing the materiality of university G4-sustainability reports
by Melanie Lubinger & Judith Frei & Dorothea Greiling - 392-409 “Corruption premium” on municipal borrowing cost: the case of Spanish Mayors
by Francisco Bastida & María-Dolores Guillamón & Bernardino Benito & Ana-María Ríos - 410-430 Budgets vs individual needs
by Anton Borell - 431-450 Regulatory reform: distinguishing between mutual-benefit and public-benefit entities
by Carolyn Cordery & Dalice Sim - 451-471 The use of performance information in local government mergers
by Karina Kenk & Toomas Haldma
June 2019, Volume 31, Issue 2
- 158-177 Actors’ dynamics toward performance-based budgeting: a mix of change and stability?
by Sara Giovanna Mauro & Lino Cinquini & Lotta-Maria Sinervo - 178-196 Management mechanisms, deterrence measures and public finance regulatory compliance in Uganda
by Stephen Korutaro Nkundabanyanga & Gorettie Kyeyune Nakyeyune & Moses Muhwezi - 197-217 Financial information transfer in municipal government
by Janet R. Jones & Amy Foshee Holmes & Mary Fischer & Brooklyn Cole - 218-236 Stakeholder groups and accountability accreditation of non-profit organizations
by Nancy Chun Feng & Daniel Gordon Neely & Lise Anne D. Slatten - 237-263 Reforming government public accountability: the case of Thailand
by Prae Keerasuntonpong & Pavinee Manowan & Wasatorn Shutibhinyo - 264-284 Losing control: the gap in multi-level government reporting
by Josette Caruana & Kimberly Zammit - 285-306 The United Nations’ (UN) decision to adopt International Public Sector Accounting Standards (IPSAS)
by Danny Chow & Caroline Aggestam Pontoppidan
March 2019, Volume 31, Issue 1
- 2-25 Are not-for-profit employees more willing (or likely) to be whistleblowers?
by Andrea M. Scheetz & Aaron B. Wilson - 26-44 Homestead exemptions and efficiency
by Deborah A. Carroll & Mikhail Ivonchyk & Sarah Elizabeth Larson - 45-65 Accountability perception of Thai Government: to whom and what counts
by Natchanont Komutputipong & Prae Keerasuntonpong - 66-84 A comparative analysis of periodicity in the Arkansas state budget process
by Kim U. Hoffman & Catherine C. Reese - 85-102 The investment turn
by Rodney J. Dormer - 103-136 Public value and public sector accounting research: a structured literature review
by Enrico Bracci & Luca Papi & Michele Bigoni & Enrico Deidda Gagliardo & Hans-Jürgen Bruns - 137-156 Budget preparers’ perceptions and performance-based budgeting implementation
by Farzaneh Jalali Aliabadi & Bita Mashayekhi & Graham Gal
November 2018, Volume 30, Issue 4
- 350-367 Innovative austerity management
by Tom Overmans - 368-383 The development of a government cash forecasting model
by Iskandar Iskandar & Roger Willett & Shuxiang Xu - 384-401 Municipal response to the Great Recession
by Cary Christian & Jonathan Bush - 402-414 Capital spending in local government
by William C. Rivenbark & Whitney Afonso & Dale J. Roenigk - 415-439 The effect of GAAP conformity on pension underfunding
by Julia Y. Davidyan & Tammy R. Waymire - 440-458 Does financial advisor quality improve liquidity and issuer benefits in segmented markets? Evidence from the municipal bond market
by Kenneth Daniels & Jack Dorminey & Brent Smith & Jayaraman Vijayakumar
September 2018, Volume 30, Issue 3
- 270-285 A bigger bang for the public buck
by Can Chen - 286-314 Financial innovations in municipal securities markets
by Stephan David Whitaker - 315-334 Institutional isomorphism and cash management practices in Mississippi
by Julius A. Nukpezah & Sawsan Abutabenjeh - 335-346 The impact of public debt on state borrowing cost in the US bond market before the great recession
by Cleopatra Charles & Jongmin Shon
June 2018, Volume 30, Issue 2
- 135-155 Equity and public finance issues in the state subsidy of public transit
by Nancy Hudspeth & Gerard Wellman - 156-174 Getting the toll story about willingness-to-pay tolls
by Juita-Elena (Wie) Yusuf & Lenahan O’Connell & David Chapman & Meagan M. Jordan & Khairul Azfi Anuar - 175-190 Beyond new roads and bridges
by Lenahan O’Connell & Juita-Elena (Wie) Yusuf & Khairul Azfi Anuar - 191-210 Effects of the GASB No. 34 infrastructure reporting standards on state highway infrastructure quality
by Jiseul Kim & Can Chen & Carol Ebdon - 211-229 The effect of revenue diversification and form of government on public spending
by Ji Hyung Park & Sungho Park - 230-251 Public sector consolidated financial statements: a structured literature review
by Serena Santis & Giuseppe Grossi & Marco Bisogno - 252-268 Stakeholder participation in the governmental accounting standard-setting process
by Linda Kidwell & Suzanne Lowensohn
March 2018, Volume 30, Issue 1
- 3-15 Hidden treasure: a study of unclaimed property management by state government
by Darrin Wilson & Derek Slagle - 16-39 Do donors respond to discretionary accounting information consolidation?
by Benedikt Quosigk & Dana A. Forgione - 40-52 Can health benefit outcomes benefit public health budget professionals
by Phillip Candreva & Robert Eger - 53-68 The potential effects of the social costs from alcohol consumption on state financial condition
by Daniel Hummel - 69-85 Do hospitals earn their nonprofit status? Evidence from New Hampshire in 2012
by Catherine Plante & Linda Ragland - 86-106 Self-selection bias or decision inertia? Explaining the municipal bond “competitive sale dilemma”
by Gao Liu
March 2017, Volume 29, Issue 4
- 439-463 Towards enhancing tax abatement transparency: Reviewing the promises and limitations of GASB 77
by Geoffrey Propheter - 464-497 Enhanced enforcement outcomes through a responsive regulation approach to sales tax enforcement
by Cary Christian - 498-521 Raising local revenue: The use and adequacy of voluntary property taxes in arkansas
by Kim U. Hoffman & Joseph Yuichi Howard - 522-553 Nonprofit lobby expense reporting
by Erica E. Harris & Ryan D. Leece & Daniel G. Neely
March 2017, Volume 29, Issue 3
- 289-318 Local sales tax adoption in U.S. counties: Internal and external forces
by Jongmin Shon & Yilin Hou - 319-345 The determinants of success in local earmarking: The case of new york city council discretionary expense grants
by Yonghong Wu & Daniel W. Williams - 347-374 Have the gasb no. 34 infrastructure reporting requirements affected state highway spending?
by Jiseul Kim & Carol Ebdon - 375-408 Does money matter for infrastructure outcomes? The effects of public infrastructure finance on state infrastructure quality
by Can Chen
March 2017, Volume 29, Issue 2
- 151-180 Incrementalism and punctuated equilibrium in Hungarian budgeting (1991-2013)
by Miklós Sebók & Tamás Berki - 182-208 Capital management: advancing theory and practice
by Juita-Elena (Wie) Yusuf & Arwiphawee (Sai) Srithongrung - 230-262 Collaborative capital budgeting in U.S. local government
by Hina Khalid & David S.T. Matkin & Ricardo S. Morse
March 2017, Volume 29, Issue 1
- 1-19 Earnings management in non-public companies: the case of for-profit hospice organizations
by Kelly Noe & Dana A. Forgione & Pamela C. Smith & Hanni Liu - 20-50 Financial condition of enterprise activities: an exploration of seaports
by John Topinka - 51-77 Policy diffusion as a means for improving national budget systems
by Charles E. Menifield & LaShonda M. Stewart & Cal Clark & William P. Stodden - 78-103 Experimental evidence about deficit reduction strategies: bias in measuring tax and spending preferences
by Jennifer Dineen & Mark D. Robbins & Bill Simonsen - 104-137 Reforms in public sector accounting and budgeting in Indonesia (2003-2015): confusions in implementation
by Tri Jatmiko Wahyu Prabowo & Philomena Leung & James Guthrie
March 2016, Volume 28, Issue 4
- 405-435 Applying punctuated equilibrium theory to municipal and county operating and capital budgets
by John Kovari - 436-466 Municipal audit committees and fiscal policies
by Jean X. Zhang & Kevin T. Rich - 467-487 Local option sales taxes and county rainy day funds
by Helisse Levine & Marc Fudge & Geoffrey Propheter - 488-526 Local government revenue forecasting methods: competition and comparison
by Daniel W. Williams & Shayne C. Kavanagh
March 2016, Volume 28, Issue 3
- 265-298 Paygo for punctuality
by Luke Fowler - 299-336 Outcome-based grants-in-aid to local school districts: how to apply them and analyze their impacts on fiscal and outcome equity
by Jay E. Ryu - 337-360 Assessing the strength and weakness of the dataarts cultural data profile in comparison with the nccs 990 data
by Mirae Kim & Cleopatra Charles - 361-390 Assessing the potential impact of abnormal pricing violations on state corporate tax receipts
by Cary Christian & John S. Zdanowicz
March 2016, Volume 28, Issue 2
- 139-170 Central government patronage, donor aid, and budget performance in local government: testing a mediation effect
by Paul Onyango-Delewa - 171-195 Civic crowd-funding: a potential test of the voluntary theory of public finance for public capital goods
by Daniel Hummel - 196-221 Assessing the impact Of city manager ideology On local expenditures
by Carrie Blanchard Bush & Ellen M. Key & Robert D. Eskridge - 209-229 Post-recession policy diffusion: local government adoption of build America bonds
by Robert A. Greer & Jekyung Lee - 222-249 Municipal accounting restatements and top financial manager turnover
by Kevin T. Rich & Jean X. Zhang
March 2016, Volume 28, Issue 1
- 1-25 Return of money or return on money? Analyzing asset concentration of local government investment pool portfolios
by Jeongwoo Kim - 16-29 Applying farmer’s lenses: Two illustrations
by Tom Barth - 26-47 State budget shortfalls and budget balancing strategies during and after the great recession of 2008
by Yu Shi - 49-71 The role Of citizen advisory boards during times Of fiscal stress
by Aimee L. Franklin & Victoria A. Rickard - 72-102 Fiduciary responsibilities to whom? federal grant recipients' perceptions of the public interest
by Meredith F. Hundley & Emily S. Brock & Laura S. Jensen - 103-124 Elected officials’ perceptions of governance relationships and budget participation mechanisms
by Carol Ebdon & Yue Jiang & Aimee L. Franklin
March 2015, Volume 27, Issue 4
- 419-454 State budget periodicity and general expenditure volatility: an empirical analysis
by Soojin Kim & Qiushi Wang - 455-481 The consolidation of state-administered public pension systems in U.S. states
by David S. T. Matkin & Gang Chen - 483-492 Symposium introduction
by Karen Kunz - 493-495 Creating the fix
by Jon Stehle & C. Patrick Washington - 523-545 Facing fiscal crisis: Managing counter-cyclical debt financing of the state and local governments
by Ping Zhang
March 2015, Volume 27, Issue 3
- 279-317 School-district governance structures and fiscal outcomes: is school-district leadership entrenched?
by Nina T. Dorata & Cynthia R. Phillips - 318-351 Lost and found tax dollars: The impact of local option sales taxes on property taxes and own source revenue
by Whitney B. Afonso - 352-376 The effect of board composition on public sector pension funding
by Gang Chen & Kenneth Kriz & Carol Ebdon - 377-402 Is california broke or is its budgeting system broken? empirical examination of the budget affordability, the institutional arrangements, and the growth of deficits in California
by Dragan Stanisevski & Luke Fowler
March 2015, Volume 27, Issue 2
- 129-152 Local option sales tax, state capital grants, and disparity of school capital outlays: The case of Georgia
by Zhirong Jerry Zhao & Wen Wang - 153-178 Portability, an innovative property tax relief whose time hasn’t come
by Hai (David) Guo & Howard A. Frank - 179-224 Nonprofit organizations’ choice in favor of a sector expert auditor: a study of behavioral choice criteria
by Anne-Mie Reheul & Tom Van Caneghem & Sandra Verbruggen - 225-264 Using financial statements to provide evidence on the fiscal sustainability of the states
by Elizabeth Plummer & Terry K. Patton
March 2015, Volume 27, Issue 1
- 1-36 Voter initiatives and their impact on states budget balance
by Yuhua Qiao - 37-66 Intergovernmental transfers between 1940 and 2010 and distinct policy regimes: An empirical study
by Francois K. Doamekpor & Julia Beckett - 67-97 Financial factors that influence the size of nonprofit operating reserves
by Cleopatra Grizzle & Margaret F. Sloan & Mirae Kim - 98-116 An investigation into the economies of scale in turkish ministry of health hospitals
by Menderes Tarcan & Yusuf Çelik & Catherine Plante & Mustafa Younis
March 2014, Volume 26, Issue 4
- 539-556 Charitable contributions and quality in the us hospice care setting
by Kelly Noe & Dana A. Forgione - 557-583 Public university presidential compensation: Performance, cost efficiency and spending choices
by Gus Gordon & Mary Fischer - 583-613 Are governmental accounting measures value relevant to the citizenry?
by Paul A. Copley & Edward B. Douthett, - 614-642 Examining statements of service performance: Evidence from wastewater services in new zealand
by Prae Keerasuntonpong & Keitha Dunstan & Bhagwan Khanna - 643-671 Budgetary provision for higher education: Evidence from bangladesh
by Shakhawat Hossain Sarkar & Syed Zabid Hossain & Rashidah Abdul Rahman
March 2014, Volume 26, Issue 3
- 379-404 The impact of tribal gaming on tribal sovereignty and financial management
by Aimee L. Franklin - 405-428 Determining county government fiscal instability: Independent audit report findings and the prompting of state action
by Steve Modlin & LaShonda M. Stewart - 429-457 Tax abatement reporting: Perspectives of users and preparers
by Judith Harris & Karen S. McKenzie & Randall Rentfro - 458-493 Using archival data sources to conduct nonprofit accounting research
by Nancy Chun Feng & Qianhua (Q.) Ling & Daniel Gordon Neely & Andrea Alston Roberts - 494-526 Smart cuts?: Strategic planning, performance management and budget cutting in U.S. cities during the great recession
by Benedict S. Jimenez
March 2014, Volume 26, Issue 2
- 233-270 Economic incentives in the hospice care setting: A comparison of for-profit and nonprofit providers
by Kelly Noe & Dana A. Forgione - 271-291 Community health centers cost savings: Ambulatory care patients in North Carolina
by Patrick Richard & Kristina D. West & Peter Shin & Mustafa Z. Younis & Sara Rosenbaum - 292-312 Accounting professionalism and local government gaap adoption: A national study
by Saleha Khumawala & Justin Marlowe & Daniel Gordon Neely - 313-344 Voluntary adoption of the consolidated financial statement and fair value accounting by italian local governments
by Silvia Gardini & Giuseppe Grossi - 345-366 Developments and challenges in public sector accounting
by Félix Madrid García
March 2014, Volume 26, Issue 1
- 1-49 A longitudinal analysis of impacts of court-mandated education finance reform on school district efficiency
by Tae Ho Eom & Sock-Hwan Lee - 50-80 Price management in nonprofit hospitals
by Rabih Zeidan & Saleha Khumawala - 81-89 The problem of lapsed funding and the knee-jerk “better information system” solution: The case of the department of national defence in Canada
by Jack Brimberg & W. J. Hurley - 91-93 Symposium on financial sustainability of the public sector: A critical issue for the stakeholders
by Andreas Bergmann & Giuseppe Grossi - 94-139 The dimensions of fiscal governance as the cornerstone of public finance sustainability: A general framework
by Alessandro Giosi & Silvia Testarmata & Sandro Brunelli & Bianca Staglianò - 140-164 A politico-economic perspective on financial sustainability
by Tilman Slembeck & Armin Jans & Thomas Leu - 165-180 The global financial crisis reveals consolidation and guarantees to be key issues for financial sustainability
by Andreas Bergmann
March 2013, Volume 25, Issue 4
- 589-616 Predicting fiscal distress in special district governments
by John M. Trussel & Patricia A. Patrick - 617-643 Adoption of a separate capital budget in local governments: Empirical evidence from georgia
by Il Hwan Chung - 645-648 Symposium introduction
by William C. Rivenbark - 649-674 Diversificaiton toward stability? The effect of local sales taxes on own source revenue
by Whitney B. Afonso - 675-692 Navigating efficiency and effectiveness relationships across local government services: Another step toward strategic resource management
by William C. Rivenbark & Dale J. Roenigk & Lidia Noto - 693-718 Strategy, priority-setting, and municipal capital budget reform: Three cases from the great recession
by Justin Marlowe
March 2013, Volume 25, Issue 3
- 130-153 Budgeting as informed guess work: Has the german budgetary process lost direction?
by Roland Sturm - 425-445 City responses to economic downturns 2003 to 2009: Statistical and textual analyses of comprehensive annual financial reports
by John F. Sacco & Gerard R. Busheé - 425-445 City responses to economic downturns 2003 to 2009: Statistical and textual analyses of comprehensive annual financial reports
by John F. Sacco & Gerard R. Busheé - 446-473 Enterprise fund transfers and their impact on governmental spending and revenue patterns of georgia municipalities
by Theodoros Arapis - 475-478 Introduction to symposium on state/local fiscal sustainability
by Yuhua Qiao - 479-501 The sustainability of public pensions: A survey of california cities
by Jinping Sun - 502-521 The crisis in state highway finances: Its roots, current effects, and some possible remedies
by Juita-Elena (Wie) Yusuf & Lenahan OʼConnell - 556-574 Borrowing for the future: The unintended consequences of build america bonds on low investment grade issuers of municipal bonds
by Helisse Levine & Paul Greaves
March 2013, Volume 25, Issue 2
- 243-274 Budgeting practices and experiences inlouisiana: From the traditional 1990s to the dramatic 2000s
by Boris Morozov - 275-275 The impact of the great recession on the financial management practices of state and local governments: Part II
by Martin J. Luby - 276-310 An historical analysis of the use of debt-related derivatives by state governments in the context of the great recession
by Martin J. Luby & Robert S. Kravchuk - 311-345 Jefferson County, Alabama undertook a series of risky financial maneuvers in 2003 that included issuing large amounts of variable rate and auction rate securities as well as engaging in numerous interest rate swaps in order to lower the burgeoning costs of repairing its sewer system to comply with federal regulations. These complex financial instruments, intended to lower debt service costs on the countyʼs $3 billion in outstanding sewer warrants, led the county to financial bankruptcy in the wake of the financial markets collapse. This paper explores the choice of securities by analyzing the risk of adjustable rate securities and interest rate swaps, examining the Jefferson County case in detail, and providing some lessons for future financial management within the context of unexpected events such as the current recession
by Dwight V. Denison & J. Bryan Gibson - 346-390 Several popular and academic pieces of late have expressed concerns regarding the sustainability of public defined benefit pension funds. Since the onset of the Great Recession, concern has increased. In this paper recent arguments are analyzed in the context of three related data sets: panel data on public sector pensions spanning 2001-2009, historic asset return data, and business cycle data. Findings generally indicate that while public sector plans have suffered a difficult decade, current anxieties may be somewhat overwrought. Several remedial policies are investigated. Remedial policies, such as improving plan administration, altering portfolio allocations, and increasing both employee and employer contributions, are observed to be more promising than either freezing or closing the funds
by Jason S. Seligman - 391-410 Understanding dodd-frankʼs reach into the financing of main street
by Craig L. Johnson
March 2013, Volume 25, Issue 1
- 1-3 New healthcare and nonprofit organizations section: Foreword
by Dana A. Forgione - 4-40 From providers to primary health organisations: An institutional analysis of nonprofit primary health care governance in New Zealand
by Bronwyn Howell & Carolyn Cordery - 31-112 Public university opeb burden: Recognition, funding and future obligations
by Mary Fischer & Treba Marsh & George L. Hunt & Bambi A. Hora & Lucille Montondon - 41-68 Auditor size and internal control reporting differences in nonprofit healthcare organizations
by Dennis M. López & Kevin T. Rich & Pamela C. Smith - 69-90 Charitable ratings and financial reporting quality: Evidence from the human service sector
by Qianhua Ling & Daniel Gordon Neely - 113-134 Going-concern modified audit opinions for non-profit organizations
by Thomas E. Vermeer & K. Raghunandan & Dana A. Forgione - 135-157 Audited financial statements in the us federal government: The question of policy and management utility
by Douglas A. Brook - 158-234 The impact of the great recession on the financial management practices of state and local governments: part I
by Martin J. Luby
March 2012, Volume 24, Issue 4
- 535-557 How effective is the international fuel tax agreement as a multistate tax administration model? A view from the states
by Juita-Elena (Wie) Yusuf & Lenahan O’Connell - 558-578 county government finance practices: What independent auditors are finding and what makes local government susceptible
by Steve Modlin - 579-608 The importance of federal earmarks to state coffers: An examination of distribution trends over the decade
by Karen Kunz & Sean O’Leary - 609-638 Moving toward comparability: Assessing per student costs in K-12
by Robert J. Eger III & Bruce D. McDonald III - 639-652 An empirical investigation of audit fees in the us for-profit healthcare sector
by Xiaoli (Charlie) Yuan & Dennis M. López & Dana A. Forgione - 660-682 Who pays and who benefits? The impact of state tax and expenditure limits on tax progressivity and redistributive spending
by Janey Qian Wang
March 2012, Volume 24, Issue 3
- 369-396 Changing and/or funding opeb promises: A typology of local government responses to gasb 45 and the realization of opeb liabilities
by Juita Elena (Wie) Yusuf & Thomas Musumeci - 397-428 Citizen perceptions of general-purpose and special district governments: A comparative analysis
by Larita J. Killian & Kimdy Le - 429-465 Two accounting standard setters: Divergence continues for nonprofit organizations
by Mary Fischer & Treba Marsh - 466-488 The sheriff of nottingham𡀙s favorite tax: How local option sales taxes exacerbate budgetary inequalities between local governments
by Patrick J. McHugh & G. Jason Jolley
March 2012, Volume 24, Issue 2
- 1-35 Finance Managers' Propensity To Save
by W. Bartley Hildreth & Samuel J. Yeager & Gerald J. Miller & Jack Rabin - 195-220 Determinants of auditee adoption of audit recommendations: Local government auditors’ perspectives
by Stephen Kwamena Aikins - 221-254 Debt, donors, and the decision to give
by Thad Calabrese & Cleopatra Grizzle - 255-277 Budget priorities and community perceptions of service quality and importance
by Karl Nollenberger & Craig Maher & Paul Beach & M. Kevin McGee - 278-312 Double (Accounting) Standards: A Comparison Of Public And Private Sector Defined Benefit Pension Plans
by Kathryn E. Easterday & Tim V. Eaton
March 2012, Volume 24, Issue 1
- 1-31 The use of financial derivatives in state and local government bond refinancings: Playing with fire or prudent debt management?
by Martin J. Luby - 32-57 Budgeting for national security: A whole of government perspective
by Douglas A. Brook - 58-81 The impact of revenue diversification and economic base on state revenue stability
by Wenli Yan - 83-113 Why money cannot be spent as budgeted? Lessons from china’s recent budget reforms1
by Jun Ma & Li Yu - 114-135 Incentive policies and china’s economic development: Change and challenge
by Kuotsai Tom Liou