Document Type
Article
Publication Date
2018
Abstract
Prior audit delay studies concentrated on municipal government, counties and school districts. This study adds to the literature by examining the determinants of state governments’ timeliness of audit reports. Audit delay determinants found by previous municipal research are used to identify characteristics that may influence state audit delay. This study’s results suggest both agreement and contradiction of prior research audit delay determinants. Financial variables alone do not predict state government audit delay. However, a combination of financial and nonfinancial variables used in municipal audit delay studies do.
DOI
https://doi.org/10.33423/jaf.v18i9.124
Repository Citation
Fischer, Mary and Marsh, Treba, "Determinants of State Audit Delay: An Empirical Analysis" (2018). Faculty Publications. 13.
https://scholarworks.sfasu.edu/accounting_facultypubs/13
Comments
Fischer, M., & Marsh, T. (2018). Determinants of State Audit Delay: An Empirical Analysis. Journal of Accounting and Finance, 18(9). https://doi.org/10.33423/jaf.v18i9.124