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JOURNAL OF ACCOUNTING AND FINANCE
Compilation Report Timeliness in Local Governments: An Investigation of Entities Exceeding State Deadlines
Author(s): Corey S. Cagle, Dale L. Flesher, Annette B. Pridgen, Randall B. Bunker
Citation: Corey S. Cagle, Dale L. Flesher, Annette B. Pridgen, Randall B. Bunker,(2017) "Compilation Report Timeliness in Local Governments: An Investigation of Entities Exceeding State Deadlines" Journal of Accounting and Finance, Vol. 17, Iss. 6, pp. 43-58
Article Type: Research paper
Publisher: North American Business Press
Abstract:
This study identifies variables that influence compilation report timeliness in governments. Logistic regression is used to estimate effects of several variables of interest on the incidence of filing reports after state filing deadlines. Ordinary-least-squares regression is used to estimate the effect of those variables on the time it takes to file compilation reports with the state auditors office. The number of auditors findings was found to be associated with longer compilation report delay and late compilations. Travel distance between the auditors office and the clients office was found to be associated with longer compilation report delay and late compilation reports.
