美国州和地方政府财务报告概述:学术研究参考

IF 2.2 4区管理学 Q2 BUSINESS, FINANCE

Accounting Horizons Pub Date : 2021-09-27 DOI:10.2308/horizons-18-158

Won Jung Kim,Marlene A. Plumlee,Stephen Stubben

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引用次数: 0

摘要

本文的目的是鼓励和支持与美国州和地方政府财务报告相关的学术研究。我们概述了美国各州和地方政府及其财务报告，讨论了研究人员可获得的政府数据来源，回顾了政府财务报告的主要学术研究流，并提出了该领域未来研究的机会。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research

The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We provide an overview of U.S. state and local governments and their financial reporting, discuss sources of government data available to researchers, review key streams of academic research on governmental financial reporting, and suggest opportunities for future research in this area.

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来源期刊

Accounting Horizons BUSINESS, FINANCE-

CiteScore

3.80

自引率

4.00%

发文量

期刊介绍： Accounting Horizons is one of three association-wide journals published by the American Accounting Association AAA. This journal seeks to bridge academic and professional audiences with articles that focus on accounting, broadly defined, and that provide insights pertinent to the accounting profession. The contents of Accounting Horizons, therefore, should interest researchers, educators, practitioners, regulators, and students of accounting.