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Auditor specialization, perceived audit quality, and audit fees in the local government audit market
Lowensohn, Suzanne; Johnson, Laurence E.; Elder, Randal J. - In: Journal of accounting and public policy 26 (2007) 6, pp. 705-732
Persistent link: https://www.econbiz.de/10007879287
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Management letter comments : their determinants and their association with financial reporting quality in local government
Johnson, Laurence E.; Lowensohn, Suzanne L.; Reck, … - In: Journal of accounting and public policy 31 (2012) 6, pp. 575-592
Persistent link: https://www.econbiz.de/10009696273
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Ambient influences on municipal net assets : evidence from panel data
Davies, Stephen P.; Johnson, Laurence E.; Lowensohn, … - In: Contemporary accounting research : a journal of the … 34 (2017) 2, pp. 1156-1177
Persistent link: https://www.econbiz.de/10011739351
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Management letter comments: Their determinants and their association with financial reporting quality in local government
Johnson, Laurence E.; Lowensohn, Suzanne; Reck, … - In: Journal of accounting and public policy 31 (2012) 6, pp. 575-592
Persistent link: https://www.econbiz.de/10010050205
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The determinants of perceived audit quality and auditee satisfaction in local government
Samelson, Donald; Lowensohn, Suzanne; Johnson, Laurence E. - In: Journal of Public Budgeting, Accounting & Financial … 18 (2006) 2, pp. 139-166
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...
Persistent link: https://www.econbiz.de/10014895403
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The effect of seasonal variations in auditor workload on local government audit fees and audit delay
Johnson, Laurence E.; Davies, Stephen P.; Freeman, Robert J. - In: Journal of accounting and public policy 21 (2002) 4, pp. 395-422
Persistent link: https://www.econbiz.de/10006892412
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The effect of seasonal variations in auditor workload on local government audit fees and audit delay
Johnson, Laurence E.; Davies, Stephen P.; Freeman, Robert J. - In: Journal of Accounting and Public Policy 21 (2002) 4-5, pp. 395-422
Persistent link: https://www.econbiz.de/10005546272
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The GASB's Proposed Statement on the Governmental Financial Reporting Model
Bean, David R.; Johnson, Laurence E. - In: The CPA journal 67 (1997) 4, pp. 42-45
Persistent link: https://www.econbiz.de/10007307030
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GASB's Proposed New Reporting Model
Bean, David R.; Johnson, Laurence E. - In: The CPA journal 66 (1996) 3, pp. 28-33
Persistent link: https://www.econbiz.de/10007316237
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Hidden in the Shadow: GASB Statement 33 - GASB Statement 33 provides guidance for recognizing nonexchange revenues on the accrual basis -- The basis required for the governmentwide...
Johnson, Laurence E.; Galloway, Wesley A. - In: The government accountants journal : financial … 51 (2002) 4, pp. 40-43
Persistent link: https://www.econbiz.de/10006260873