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Overview of U.S. State and Local Government Financial Reporting : A Reference for Academic Research
Kim, Won Jung - 2020
The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We (1) provide an overview of U.S. state and local governments and their financial reporting, (2) discuss sources of government data available to researchers,...
Persistent link: https://www.econbiz.de/10012850876
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Sustainability Policy Objectives, Centralized Decision Making, and Efficiency in Public Procurement Processes in U.S. Local Governments
Stritch, Justin - 2020
Some U.S. local governments are leveraging public procurement to meet their sustainability goals. However, does the … simultaneous pursuit of multiple sustainability objectives potentially slow down the speed of procurement processes? We suggest … that the simultaneous pursuit of multiple sustainability objectives through procurement is related to decision making speed …
Persistent link: https://www.econbiz.de/10012824410
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Government Audits
Cuneo, Martina; Leder-Luis, Jetson; Vannutelli, Silvia - National Bureau of Economic Research - 2023
Audits are a common mechanism used by governments to monitor public spending. In this paper, we discuss the effectiveness of auditing with theory and empirics. In our model, the value of audits depends on both the underlying presence of abuse and the government's ability to observe it and...
Persistent link: https://www.econbiz.de/10014226172
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The significance of openness and transparency for accountability in public finances
Szołno-Koguc, Jolanta - In: E-Finanse : finansowy kwartalnik internetowy 14 (2018) 2, pp. 58-66
accountability and asserting responsibility? An analysis of the reports and documents concerning the Polish public finance sector … effectiveness and efficiency, which are of key importance in terms of accountability. The aim of the article is to analyse the … requirements and standards in the field of openness and transparency insofar as these concern the responsibility and accountability …
Persistent link: https://www.econbiz.de/10011967213
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The association between accounting performance and constituent response in political markets
Bradbury, Michael E.; Scott, Tom - In: Pacific accounting review 27 (2015) 4, pp. 394-410
Persistent link: https://www.econbiz.de/10011500037
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Measuring disparities in non-school costs and revenue capacity among Massachusetts cities and towns
Bradbury, Katharine L. (contributor); Zhao, Bo (contributor) - 2007
This paper develops new measures of environmental costs and local revenue capacity as the basis for a new municipal aid formula in Massachusetts. On the cost side, unlike previous studies, we quantify the effects on local non-school spending of characteristics related to uncontrollable costs. On...
Persistent link: https://www.econbiz.de/10003715697
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Late budgets
Andersen, Asger Lau; Dreyer Lassen, David; Nielsen, … - 2010
The budget forms the legal basis of government spending. If a budget is not in place at the beginning of the fiscal year, planning as well as current spending are jeopardized and government shutdown may result. This paper develops a continuous-time war-of-attrition model of budgeting in a...
Persistent link: https://www.econbiz.de/10003959988
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Enforcement and public corruption : evidence from US states
Alt, James E.; Dreyer Lassen, David - 2010
We use high-quality panel data on corruption convictions, new panels of assistant U.S. attorneys and relative public sector wages, and careful attention to the consequences of modeling endogeneity to estimate the impact of prosecutorial resources on criminal convictions of those who undertake...
Persistent link: https://www.econbiz.de/10008659220
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Strategic analysis of influence peddling
Majumdar, Mukul; Yoo, Seung Han - 2011
This paper analyzes "Influence Peddling" with interaction between human capital transfer and collusion-building aspects in a model, in which each government official regulates multiple firms simultaneously. We show that (i) there exists an "optimal" division rule for collusion between a sequence...
Persistent link: https://www.econbiz.de/10009240652
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Improving Regulatory Impact Analysis Through Process Reform : Testimony Before the U.S. Congress Joint Economic Committee
Ellig, Jerry - 2014
Scholarly research demonstrates that Regulatory Impact Analysis often falls short of the standards articulated in executive orders and Office of Management and Budget guidance. More often than not, agencies do not appear to use the Regulatory Impact Analysis to inform major decisions. Regulatory...
Persistent link: https://www.econbiz.de/10013048676