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

See all articles by Won Jung Kim

Won Jung Kim

California State Unversity, Sacramento

Marlene Plumlee

University of Utah - School of Accounting

Stephen Stubben

University of Utah

Date Written: June 17, 2021

Abstract

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

Kim, Won Jung and Plumlee, Marlene A. and Stubben, Stephen, Overview of U.S. State and Local Government Financial Reporting: A Reference for Academic Research (June 17, 2021). Available at SSRN: https://ssrn.com/abstract=3286448 or http://dx.doi.org/10.2139/ssrn.3286448

Won Jung Kim

California State Unversity, Sacramento ( email )

6000 J Street
Sacramento, CA 95819-6082
United States
8015168851 (Phone)
95819-6088 (Fax)

Marlene A. Plumlee

University of Utah - School of Accounting ( email )

1645 E Campus Center Dr
Salt Lake City, UT 84112-9303
United States

Stephen Stubben (Contact Author)

University of Utah ( email )

1655 E. Campus Center
Salt Lake City, UT 84112
United States

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