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Audit Report Timeliness in Local Governments : = An Observation of North Carolina Governmental Units' Response to State-Imposed Deadlines and Consequences.

Record Type:	Language materials, manuscript : Monograph/item
Title/Author:	Audit Report Timeliness in Local Governments :/
Reminder of title:	An Observation of North Carolina Governmental Units' Response to State-Imposed Deadlines and Consequences.
Author:	Daniels, Amber Nicole.
Description:	1 online resource (167 pages)
Notes:	Source: Dissertations Abstracts International, Volume: 85-02, Section: A.
Contained By:	Dissertations Abstracts International85-02A.
Subject:	Finance. -
Online resource:	click for full text (PQDT)
ISBN:	9798380078191

Audit Report Timeliness in Local Governments : = An Observation of North Carolina Governmental Units' Response to State-Imposed Deadlines and Consequences.
Daniels, Amber Nicole.

Audit Report Timeliness in Local Governments :An Observation of North Carolina Governmental Units' Response to State-Imposed Deadlines and Consequences. - 1 online resource (167 pages)

Source: Dissertations Abstracts International, Volume: 85-02, Section: A.

Thesis (D.B.A.)--Gardner-Webb University, 2023.

Includes bibliographical references

To provide citizens with transparent financial information regarding the health of their respective districts, local government unit leaders must furnish governmental audit reports in a timely manner. Further, for management to effectively implement auditor suggestions for improvements, leaders must have accessibility to timely audited information. Many governmental units in the state of North Carolina have demonstrated significant lags in reporting timeliness and often miss state-mandated deadlines. Therefore, this research utilized ordinary least-squares regression to estimate the effects the variables representing report message and managerial competency, accountability, and audit environment groups had on the time required for each unit to file its annual audit report with the North Carolina Department of State Treasurer. Logistic regression was also used to estimate the effects these groups of variables had on units that filed audit reports after the North Carolina state-mandated submission deadline compared to those that filed on-time. Data was collected from audited financial statements, auditor reports, and financial information reports for units throughout N.C. for the fiscal year 2021. Two variables, findings and single audit, were found to have significant influence on units failing to meet state-mandated deadlines. The variable findings was also found to have statistical influence on audit report submission delays by local government units.

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

Mode of access: World Wide Web

ISBN: 9798380078191Subjects--Topical Terms:

559073
Finance.
Subjects--Index Terms:

Audit delayIndex Terms--Genre/Form:

554714
Electronic books.

Audit Report Timeliness in Local Governments : = An Observation of North Carolina Governmental Units' Response to State-Imposed Deadlines and Consequences.
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