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Keywords: Governmental accounting
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2024) 36 (4): 445–470.
Published: 09 May 2024
... at: yunshil.cha@unh.edu 09 05 2023 10 09 2023 11 12 2023 16 01 2024 29 02 2024 02 03 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Governmental accounting Municipal bond market Constraints and components...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2023) 35 (5): 667–684.
Published: 02 May 2023
...Renee Flasher; Lydia Didia; Justyna Skomra Purpose Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local governmental accounting from the content tested on the uniform certified...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2018) 30 (2): 252–268.
Published: 04 June 2018
... 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 letter element of due process – who participates, in what way do they participate, and why do they participate? Design...
