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Audit And Compilation Report Timeliness In Local Governments: An Empirical Investigation Of Mississippi Governmental Entities That Exceed State Reporting Deadlines, Corey S. Cagle

Electronic Theses and Dissertations

For governmental audit and compilation reports to be relevant, they must be prepared and made available to the public in a timely manner. The purpose of this study is to identify variables that have an influence on audit and compilation report delay in governments. This research utilizes ordinary-least-squares regression to estimate the effects of several variables of interest on the time it takes to file the audit or compilation report with the Office of the State Auditor. The research also utilizes logistic regression to estimate the effects of several variables of interest on the incidence of filing the audit or …