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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

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

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

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

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

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

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

Further evidence on the determinants of local government audit delay

Johnson, Laurence E. - In: Journal of Public Budgeting, Accounting & Financial … 10 (1996) 3, pp. 375-397

This paper presents a study of the audit delay experienced by 289 U.S. local governments. The study extends prior research by considering explanatory variables thought to be correlates of audit quality and by comparing city and county delay. Models of audit delay and audit fees are estimated...

Persistent link: https://www.econbiz.de/10014895175

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

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