Zobrazeno 1 - 10
of 18
pro vyhledávání: '"Tammy R. Waymire"'
Publikováno v:
Journal of Governmental & Nonprofit Accounting. 9:118-123
During December 2019, the AICPA released Maintaining the Relevance of the Uniform CPA Examination: An Exposure Draft and Invitation to Comment based on a practice analysis conducted during 2019. Among the proposed changes to the CPA Exam, the level o
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::3da8439e007b32c94eb22c1ec078da76
https://doi.org/10.2308/jogna-2020-005
https://doi.org/10.2308/jogna-2020-005
Publikováno v:
Journal of Governmental & Nonprofit Accounting. 8:21-35
The U.S. government, through federal granting agencies (grantors), awards grants to state/local governments and nonprofit organizations (grantees) to meet national objectives. Since its initial legislation in 1984, the single audit has been used as a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0082e644393b0634fad0417c7b389ec9
https://doi.org/10.2308/ogna-52470
https://doi.org/10.2308/ogna-52470
Autor:
Tammy R. Waymire, Julia Y. Davidyan
Publikováno v:
Journal of Public Budgeting, Accounting & Financial Management. 30:415-439
Purpose The purpose of this paper is to examine the association between conformity with generally accepted accounting principles (GAAP) indicated by Governmental Accounting Standards Board (GASB) 34 presentation and pension underfunding in Illinois.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f547f66581c37711811f5ad61f86b6b4
https://doi.org/10.1108/jpbafm-02-2018-0013
https://doi.org/10.1108/jpbafm-02-2018-0013
Publikováno v:
Journal of Governmental & Nonprofit Accounting. 7:55-77
Single audits provide critical accountability for federal grant awards. Our study comprehensively examines differences in single audit findings (related to both financial statements and major program compliance) by auditee type (state/local governmen
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::f0ef7d08e5a3e83c01305b79059f03a2
https://doi.org/10.2308/ogna-52163
https://doi.org/10.2308/ogna-52163
Publikováno v:
Journal of Emerging Technologies in Accounting. 15:121-140
Government financial reports are often released six months or more after the reporting government's fiscal year-end, and this lag limits usefulness. In a sample of 1,693 Illinois local governments, we examine the determinants of total reporting lag,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9dd557d9a790cf744bed9f8f98d44e6a
https://doi.org/10.2308/jeta-52069
https://doi.org/10.2308/jeta-52069
Autor:
Rebecca B. Martin, Tammy R. Waymire
Publikováno v:
Journal of Accounting Education. 40:43-54
The demand for accounting professionals in municipal governments is increasing as a result of an aging workforce and a period characterized by cautious hiring. Challenges faced by municipal governments in filling these positions are exacerbated by th
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::cb19b9ca41848064bd2d42d3837806ed
https://doi.org/10.1016/j.jaccedu.2017.04.001
https://doi.org/10.1016/j.jaccedu.2017.04.001
Autor:
Alicia Schatteman, Tammy R. Waymire
Publikováno v:
Nonprofit Management and Leadership. 28:125-137
The single largest determinant of nonprofit organization success is financial sustainability. Yet the study of nonprofit finance spans multiple disciplines, creating barriers for new researchers to the field. To address this challenge, this study add
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::4cb0349fa633d0079b698fcd947afa29
https://doi.org/10.1002/nml.21269
https://doi.org/10.1002/nml.21269
Autor:
Tammy R. Waymire, Thomas Z. Webb
Publikováno v:
Journal of Governmental & Nonprofit Accounting. 5:25-52
Despite the importance of audit and accounting services in nonprofit organizations, few studies have examined determinants of these monitoring costs in this setting. This study provides large sample evidence (n = 32,283 nonprofit entity-years) that r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::09cc16d20023ab031f511786644e0ce3
https://doi.org/10.2308/ogna-51638
https://doi.org/10.2308/ogna-51638
Publikováno v:
Journal of Public Affairs Education. 21:281-294
State and local governments’ external financial reports contain important information for the citizenry and government stakeholders. However, unless information in those reports is readily consumab...
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b8d8586f4ff0e5d08e6410d3c3289bf8
https://doi.org/10.1080/15236803.2015.12001833
https://doi.org/10.1080/15236803.2015.12001833
Autor:
Tammy R. Waymire, Fred Mayhew
Publikováno v:
Public Budgeting & Finance. 35:19-39
This study uses survey and interview methodologies to gain an understanding of the scope of payments in lieu of taxes (PILOTs) in Illinois municipalities. While the number of PILOTs in this setting is consistent with previous studies, less revenue is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6c814c99d6b87ab490a0615648ed788b
https://doi.org/10.1111/pbaf.12060
https://doi.org/10.1111/pbaf.12060