Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research
53 Pages Posted: 21 Dec 2018 Last revised: 3 Mar 2020
Date Written: February 29, 2020
The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We (1) provide an overview of U.S. state and local governments and their financial reporting, (2) discuss sources of government data available to researchers, (3) review key areas of academic research, and (4) suggest opportunities for future research.
Keywords: governments, governmental accounting, fund accounting
JEL Classification: H50, H70, H71, H72, H83, M41, M48
Suggested Citation: Suggested Citation