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Keywords: audited financial statements
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Journal Articles
Accounting and the Public Interest (2019) 19 (1): 57–82.
Published: 01 December 2020
...Beth Y. Vermeer; Alan K. Styles ABSTRACT The purpose of this study is to examine the determinants of online availability and the ease of accessibility of U.S. municipality, county, school district, and special district audited financial statements. Using a sample of local governments that prepared...