Accounting controls and bureaucratic strategies in municipal government

Anthony, 1975 Apostolou, 1984, Accounting information and municipal net interest cost: An empirical evaluation, Journal of Accounting and Public Policy, 3, 9, 10.1016/0278-4254(84)90009-7 Apostolou, 1985, The information content of municipal spending data, Journal of Accounting Research, 23, 853, 10.2307/2490842 Baber, 1983, Toward understanding the role of auditing in the public sector, Journal of Accounting and Economics, 5, 213, 10.1016/0165-4101(83)90013-7 Birchenhall, 1984 Bonner, 1986 Breton, 1975, The equilibrium size of a budget-maximizing bureau: A note on Niskanen's theory of bureaucracy, Journal of Political Economy, 83, 195, 10.1086/260313 Browning, 1979 Bureau of the Census, 1984 Copeland, 1983 Deis, 1992, Determinants of audit quality in the public sector, The Accounting Review, 67, 462 Evans, 1983, An economic analysis of participation in the municipal finance officers association certificate of conformance program, Journal of Accounting and Economics, 5, 151, 10.1016/0165-4101(83)90009-5 Evans, 1987, Signaling and monitoring in public-sector accounting, Journal of Accounting Research, 25, 130, 10.2307/2491083 Fawson, 1988, An empirical extension of the municipal monopoly model to provision of community infrastructure, Public Choice, 57, 79 Fisher, 1982, Income and grant effects on local expenditures: The flypaper effect and other difficulties, Journal of Urban Economics, 12, 324, 10.1016/0094-1190(82)90021-3 Francis, 1988, Auditor changes: A joint test of theories relating to agency costs and auditor differentiation, The Accounting Review, 63, 663 Giroux, 1989, Political interests and governmental accounting disclosure, Journal of Accounting and Public Policy, 8, 199, 10.1016/0278-4254(89)90004-5 Giroux, 1980, Auditing America's cities, The CPA Journal, 50, 21 Giroux, 1980, Auditing America's cities, The CPA Journal, 50, 24 Giroux, 1986, Organization size, budget cycle, and budget related influence in city governments: An empirical study, Accounting, Organizations and Society, 11, 499, 10.1016/0361-3682(86)90033-4 Goldin, 1985, Changes in municipal accounting: The New York City controller's overview, Journal of Accounting, Auditing & Finance, 8, 269 Gonzalez, 1985, Bureaucracy and the divisibility of local output, Public Choice, 45, 89, 10.1007/BF00163589 Granof, 1977, Financial forecasting in municipalities: How accurate?, The Government Accountants Journal, 18 Healy, 1985, The effect of bonus schemes on accounting decisions, Journal of Accounting and Economics, 7, 85, 10.1016/0165-4101(85)90029-1 Henderson, 1971 Ingram, 1984, Economic incentives and the choice of state government accounting practices, Journal of Accounting Research, 22, 126, 10.2307/2490704 International City Management Association, 1984 Mayper, 1991, An analysis of municipal budget variances, Accounting, Auditing & Accountability Journal, 4, 29, 10.1108/09513579110003358 Moe, 1984, The new economics of organizations, American Journal of Political Science, 28, 739, 10.2307/2110997 Mueller, 1976, Public choice: A survey, Journal of Economic Literature, 14, 395 National Council on Governmental Accounting, 1979 Niskanen, 1971 Niskanen, 1975, Bureaucrats and politicians, Journal of Law and Economics, 18, 617, 10.1086/466829 Palmrose, 1986, Audit fees and auditor size: Further evidence, Journal of Accounting Research, 24, 97, 10.2307/2490806 Palmrose, 1988, An analysis of auditor litigation and audit service quality, The Accounting Review, 53, 55 Romer, 1979, The elusive median voter, Journal of Public Economics, 12, 143, 10.1016/0047-2727(79)90010-0 Salvatore, 1983 Smith, 1979, On financial contracting: An analysis of bond covenants, Journal of Financial Economics, 7, 117, 10.1016/0304-405X(79)90011-4 Smith, 1988 Toma, 1976, Bureaucratic responses to tax limitation amendments, Public Choice, 25, 45 U.S. Congress, 1976 Wagner, 1976, Revenue structure, fiscal illusion, and budgeting choice, Public Choice, 25, 45, 10.1007/BF01726330 Wallace, 1981, The association between municipal market measures and selected financial reporting practices, Journal of Accounting Research, 19, 502, 10.2307/2490877 Weingast, 1984, The congressional-bureaucratic systematic principal agent perspective (with applications to the SEC), Public Choice, 44, 147, 10.1007/BF00124821 Wilson, 1984, The association between municipal market measures and selected financial reporting practices: Additional evidence, Journal of Accounting Research, 22, 207, 10.2307/2490709