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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/10005540973
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2
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
Saved in:
3
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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4
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
Saved in:
5
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 financial statements. Thus, to apply Statement 34 properly, governments must also apply Statement 33, under which nonexchange revenues are recognized based on legally enforceable claims or fulfillment of eligibility ...
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
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6
Assessing the Value of the CGFM Designation - A national survey of government chief financial officers' salaries for 1999 compares effects of the Certified Government Financial Manager (CGFM), the Certified Public Accountant (CPA) and absence of professional certification. Results show that individuals holding the CGFM and-or the CPA earn appreciably higher salaries than do their uncertified ...
Johnson, Laurence E.
;
Brooks, Richard C.
- In:
The government accountants journal : financial …
50
(
2001
)
3
,
pp. 28-35
Persistent link: https://www.econbiz.de/10006273040
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7
GASB Statement No 34: The Dawn of a New Governmental Financial Reporting Model - Over a decade in the making, GASB's new financial reporting model for state and local governments will dramatically change current practice. There will be full accounting for once-hidden capital assets like infrastructure, and a new management's discussion and analysis. Traditional fund statements will be preserved ...
Johnson, Laurence E.
;
Bean, David R.
- In:
The CPA journal
69
(
1999
)
12
,
pp. 14-25
Persistent link: https://www.econbiz.de/10006292813
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8
FEATURES - GOVERNANCE AND LOCAL GOVERNMENT - Public sector entities are increasingly recognizing the benefits of organizational governance.
Eckhart, Katherine S.
;
Widener, Sally K.
;
Johnson, …
- In:
The internal auditor : journal of the Institute of …
58
(
2001
)
3
,
pp. 51-55
Persistent link: https://www.econbiz.de/10006773993
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9
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
Saved in:
10
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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