Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research
52 Pages Posted: 21 Dec 2018 Last revised: 17 Jun 2021
Date Written: June 17, 2021
The purpose of this paper is to encourage and support academic research related to U.S. state and local government financial reporting. We provide an overview of U.S. state and local governments and their financial reporting, discuss sources of government data available to researchers, review key streams of academic research on governmental financial reporting, and suggest opportunities for future research in this area.
Keywords: governments, governmental accounting, financial reporting
JEL Classification: H50, H70, H71, H72, H83, M41, M48
Suggested Citation: Suggested Citation