Compilation Report Timeliness in Local Governments: An Investigation of Entities Exceeding State Deadlines

Authors

  • Corey S. Cagle University of North Alabama
  • Dale L. Flesher University of Mississippi
  • Annette B. Pridgen Jackson State University
  • Randall B. Bunker University of Central Arkansas

Keywords:

Accounting, Finance, Logstics

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 auditor’s office. The number of auditors’ findings was found to be associated with longer compilation report delay and late compilations. Travel distance between the auditor’s office and the client’s office was found to be associated with longer compilation report delay and late compilation reports.

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Published

2017-09-01

How to Cite

Cagle, C. S., Flesher, D. L., Pridgen, A. B., & Bunker, R. B. (2017). Compilation Report Timeliness in Local Governments: An Investigation of Entities Exceeding State Deadlines. Journal of Accounting and Finance, 17(6). Retrieved from https://articlegateway.com/index.php/JAF/article/view/927

Issue

Section

Articles