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The Impact of Audited Financial Statements on Local Governments : = Evidence from US School Districts.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	The Impact of Audited Financial Statements on Local Governments :/
Reminder of title:	Evidence from US School Districts.
Author:	Dong, Qingkai.
Description:	1 online resource (89 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 84-10, Section: A.
Contained By:	Dissertations Abstracts International84-10A.
Subject:	Educational administration. -
Online resource:	click for full text (PQDT)
ISBN:	9798379412951

The Impact of Audited Financial Statements on Local Governments : = Evidence from US School Districts.
Dong, Qingkai.

The Impact of Audited Financial Statements on Local Governments :Evidence from US School Districts. - 1 online resource (89 pages)

Source: Dissertations Abstracts International, Volume: 84-10, Section: A.

Thesis (Ph.D.)--Columbia University, 2023.

Includes bibliographical references

This paper investigates whether the audited financial statements of US independent school districts affect the districts' public provision of education services. Exploiting an increase in the regulatory threshold that exempts the school districts from preparing audited financial statements after 2015, I compare the newly exempted school districts with those that have never been exempted and those that have always been exempted. I find that the newly exempted school districts experience deteriorating financial and academic performance, population outflows, housing price decreases, and shrinking local tax revenues after the threshold increase. The evidence suggests that audited financial statements enhance the functioning of school districts.

Electronic reproduction.
Ann Arbor, Mich. :
ProQuest,
2024

Mode of access: World Wide Web

ISBN: 9798379412951Subjects--Topical Terms:

1148465
Educational administration.
Subjects--Index Terms:

Financial statementsIndex Terms--Genre/Form:

554714
Electronic books.

The Impact of Audited Financial Statements on Local Governments : = Evidence from US School Districts.
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502 $a Thesis (Ph.D.)--Columbia University, 2023.
504 $a Includes bibliographical references
520 $a This paper investigates whether the audited financial statements of US independent school districts affect the districts' public provision of education services. Exploiting an increase in the regulatory threshold that exempts the school districts from preparing audited financial statements after 2015, I compare the newly exempted school districts with those that have never been exempted and those that have always been exempted. I find that the newly exempted school districts experience deteriorating financial and academic performance, population outflows, housing price decreases, and shrinking local tax revenues after the threshold increase. The evidence suggests that audited financial statements enhance the functioning of school districts.
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538 $a Mode of access: World Wide Web
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653 $a School districts
653 $a Education services
653 $a Academic performance
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