Government financial reports are often released six months or more after the reporting
government's fiscal year-end, and this lag limits usefulness. In a sample of 1,693 Illinois …

The main goal of publishing this special section of the current issue is to draw attention to
the divergence of AIS and government accounting research. The two bodies of literature …

These three essays are applications of analytics and exogenous data to the public sector.
The first chapter is based on data from the Annual Comprehensive Financial Report (ACFR) …

The problem addressed concerns whether transparency levels has a positive impact on
improved performance. The purpose of evidence-based practice is to determine the …

The aim of this paper is to analyze the role that XBRL, the open standard for digital business
reporting (which is being widely adopted around the world in the private sector), could play …

Even with the increasing warnings and evidence of how K-12 education is being specifically
targeted for cyberattack, district leaders are unable to provide information assurance …

Abstract [This research collected the Comprehensive Annual Financial Report (CAFR) of
different municipalities within New York State and analyzed the usability of the …

Savvy and opportunistic fraudsters increasingly target smaller governmental organizations.
Insufficient transparency and disjointed accountability over controls nurture the hidden …

It is acknowledged that there is potential for higher costs in using an audit committee. The
use of audit committees can increase administrative and direct costs; and the costs can …