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The accessibility of financial reporting of u.s. municipalities on the internet

Alan K. Styles (Department of Accounting & Finance, California State University - San Marcos)
Mack Tennyson (School of Business and Economics, Mission College, Thailand)

Journal of Public Budgeting, Accounting & Financial Management

ISSN: 1096-3367

Article publication date: 1 March 2007

359

Abstract

In recent years accounting standard setters and professional bodies have issued directives aimed at improving the transparency and accessibility of financial reports compiled by government agencies. This study examines the availability and accessibility of local government financial reports on the Internet for a sample of 300 U.S. municipalities of varying size. Results indicate that provision of financial reports is more prominent among larger cities. Cities with higher income per capita and higher levels of accounting disclosure are also more likely to provide financial reports on the Internet. The accessibility of the financial data reported on the Internet is positively related to the number of residents, resident income per capita, and level of debt and financial position of the municipality.

Citation

Styles, A.K. and Tennyson, M. (2007), "The accessibility of financial reporting of u.s. municipalities on the internet", Journal of Public Budgeting, Accounting & Financial Management, Vol. 19 No. 1, pp. 56-92. https://doi.org/10.1108/JPBAFM-19-01-2007-B003

Publisher

:

Emerald Publishing Limited

Copyright © 2007 by PrAcademics Press

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