The Adoption Of Gasb 34 In Small, Rural, Local Governments

Bibliographic Data

ID20201113
AuthorsPatricia A Patrick (0000-0001-5101-6967, Shippensburg University, corresponding author)
Year2010
Volume22
Issue2
Pages227-249
Publication date2010-03-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueJournal of Public Budgeting Accounting & Financial Management (JOURNAL)
Journal identifiersISSN: 1096-3367 • E-ISSN: 1945-1814
PublisherEmerald (PUBLISHER)
DOI10.1108/jpbafm-22-02-2010-b004
OpenAlexW2771180526
LanguageEN
Citations received2
References cited19

In June 1999, the Government Accounting Standards Board issued Government Accounting Standards Board Statement No. 34 - Basic Financial Statements and Management's Discussion and Analysis for State and Local Governments (GASB 34) to improve the transparency and accountability of governments. This study examines the adoption of GASB 34 in local governments where the state government does not mandate GAAPcompliant financial reporting. The findings show low adoption rates among small, rural, local governments and high adoption rates among large, urban, local governments. Factors such as occupational specialization, government type, and a history of GAAP-compliant financial reporting are positively associated with adoption

Accountability · Accounting information system · Audit · Business · Financial accounting · Financial management · Financial statement · Fund accounting · Governmental accounting · Local government · Mandate · Political science · Auditing, Earnings Management, Governance · Corporate Taxation and Avoidance · Financial Reporting and XBRL · Public Administration · Accounting · Finance

Tools

Open DOISci-Hub