Purpose Governmental financial reporting is prepared for accountability and decision-
making purposes and is directed to a wide range of users, including citizens. However, this …

Purpose This paper documents the Government Accounting Standards Board (GASB) 34
literature, primarily in the areas of (1) accountability and improved reporting,(2) government …

Purpose This paper employs the Biondi and Lapsley (2014) accounting information
transparency model to investigate whether effective transparency can be achieved through …

As the summary narrative introducing the comprehensive annual financial report (CAFR)
issued by state or local governments in the US, the Management's Discussion and Analysis …

This study explores the factors that contribute to the text complexity of local government
communication and whether text complexity varies with governments' financial performance …

This research examines if priming can be used to increase non-expert readers' access to
key information in public sector annual comprehensive financial reports (ACFRs). Priming is …

Synopsis Using a unique setting in which the standard setter (the Governmental Accounting
Standards Board) provides guidance on the content of Management Discussion and …

Abstract Audit implementation of Government Accounting Standards Board (GASB) 34
guidelines has yielded increased levels of disclosure content within local government …

To provide citizens with transparent financial information regarding the health of their
respective districts, local government unit leaders must furnish governmental audit reports in …

This study investigates the Annual Comprehensive Financial Reporting of the three largest
cities in West Virginia by population. The problem addressed by this study is the variability …