Suzanne Lowensohn
Biographic Data
| ID | 9210993 |
|---|---|
| NAME | Suzanne Lowensohn |
| GIVEN NAMES | Suzanne |
| FAMILY NAME | Lowensohn |
| SIGNATURE | LOWENSOHN S |
| AFFILIATIONS | Colorado State University |
| ORCID | 0000-0001-5264-6098 |
| VERIFIED | Yes |
| TOTAL WORKS | 2 |
| TOTAL CITATIONS | 0 |
| AUTHOR COUNT | 2 |
| EDITOR COUNT | 0 |
| FIRST PUBLICATION YEAR | 2006 |
| LATEST PUBLICATION YEAR | 2018 |
| H-INDEX | 0 |
Stakeholder participation in the governmental accounting standard-setting process
Purpose Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. The purpose of this paper is to identify stakeholders unique to government and evaluate the extent to which they respond to 13 due process documents issued by the Governmental Accounting Standards Board (GASB). The results provide insight into the comment let…
The determinants of perceived audit quality and auditee satisfaction in local government
Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends such research to local government audits, where audit quality has been questioned. Additionally, this study investigates the effect of auditor size on perceived audit quality and satisfaction. 302 finance directors surveyed positively associated auditor expertise, responsiveness t…
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The determinants of perceived audit quality and auditee satisfaction in local government
Prior research addresses relationships between audit attributes and perceptions of both audit quality and auditee satisfaction in the private sector. This study extends such research to local government audits, where audit quality has been questioned. Additionally, this study investigates the effect of auditor size on perceived audit quality and satisfaction. 302 finance directors surveyed positively associated auditor expertise, responsiveness t…
Stakeholder participation in the governmental accounting standard-setting process
Purpose Accounting standards are issued only after a comprehensive due process, which includes opportunities for external constituents to participate via public hearings and comment letters. The purpose of this paper is to identify stakeholders unique to government and evaluate the extent to which they respond to 13 due process documents issued by the Governmental Accounting Standards Board (GASB). The results provide insight into the comment let…
Accounting (2 works) · Audit (2 works) · Auditing, Earnings Management, Governance (2 works) · Business (2 works) · Public Policy and Administration Research (2 works) · Accountability (1 works) · Accounting and Organizational Management (1 works) · Accounting information system (1 works) · Audit evidence (1 works) · Bureaucracy (1 works)