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The impact of municipal governance on cities’ audit performance and audit report timeliness and the subsequent economic consequences
Descriptive
TitleInfo
Title
The impact of municipal governance on cities’ audit performance and audit report timeliness and the subsequent economic consequences
Name
(type = personal)
NamePart
(type = family)
Peterson
NamePart
(type = given)
Amanda N.
NamePart
(type = date)
1981-
DisplayForm
Amanda Peterson
Role
RoleTerm
(authority = RULIB)
author
Name
(type = personal)
NamePart
(type = family)
Mensah
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(type = given)
Yaw
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Yaw Mensah
Affiliation
Advisory Committee
Role
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(authority = RULIB)
chair
Name
(type = personal)
NamePart
(type = family)
Schoderbek
NamePart
(type = given)
Michael
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Michael Schoderbek
Affiliation
Advisory Committee
Role
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(authority = RULIB)
internal member
Name
(type = personal)
NamePart
(type = family)
Miller
NamePart
(type = given)
Lawrence
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Lawrence Miller
Affiliation
Advisory Committee
Role
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internal member
Name
(type = personal)
NamePart
(type = family)
Baber
NamePart
(type = given)
William
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William Baber
Affiliation
Advisory Committee
Role
RoleTerm
(authority = RULIB)
outside member
Name
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NamePart
Rutgers University
Role
RoleTerm
(authority = RULIB)
degree grantor
Name
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NamePart
Graduate School - Newark
Role
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(authority = RULIB)
school
TypeOfResource
Text
Genre
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theses
OriginInfo
DateCreated
(qualifier = exact)
2014
DateOther
(qualifier = exact);
(type = degree)
2014-05
Place
PlaceTerm
(type = code)
xx
Language
LanguageTerm
(authority = ISO639-2b);
(type = code)
eng
Abstract
(type = abstract)
This dissertation is comprised of two studies: the effect of municipal governance on cities’ audit performance and audit report timeliness; and economic consequences of audit performance and report timeliness. In the first study, municipal governance institutions, specifically governance structure, City Council election policies, use of an audit committee, use of an internal audit function, and Finance Department leadership, are evaluated to determine which factors influence audit performance and report timeliness. Six regression models are presented – five to estimate audit performance and one to estimate audit report timeliness. Results indicate that various governance institutions impact both the quality and timeliness of municipal reporting. All of the institutions evaluated, except internal audit, are significant in at least one model of audit performance presented here, with use of a city manager (i.e., government structure) being significant in all six models. In the second study, two relationships are evaluated: impact of both audit performance and report timeliness on municipal debt costs; and effect of audit performance on a city’s future Federal revenue. Conflicting results are found in regards to the first relationship, and evidence is found to support the second. Poor audit performance is found to have a significant, negative impact on a city’s future Federal funding, which in turn reduces the funds available to provide programs and services to constituents. Ultimately, the level and quality of services provided by a local government are impacted by the amount of Federal funding received; therefore, audit performance may impact the public programs, goods and services a city offers its citizens.
Subject
(authority = RUETD)
Topic
Management
Subject
(authority = ETD-LCSH)
Topic
Municipal government--Records and correspondence
Subject
(authority = ETD-LCSH)
Topic
Auditing
RelatedItem
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TitleInfo
Title
Rutgers University Electronic Theses and Dissertations
Identifier
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ETD
Identifier
ETD_5359
PhysicalDescription
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electronic resource
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application/pdf
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text/xml
Extent
ix, 93 p. : ill.
Note
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Ph.D.
Note
(type = bibliography)
Includes bibliographical references
Note
(type = vita)
Includes vita
Note
(type = statement of responsibility)
by Amanda N. Peterson
RelatedItem
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TitleInfo
Title
Graduate School - Newark Electronic Theses and Dissertations
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rucore10002600001
Location
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(displayLabel = Rutgers, The State University of New Jersey)
NjNbRU
Identifier
(type = doi)
doi:10.7282/T35D8Q3V
Genre
(authority = ExL-Esploro)
ETD doctoral
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Rights
RightsDeclaration
(ID = rulibRdec0006)
The author owns the copyright to this work.
RightsHolder
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Name
FamilyName
Peterson
GivenName
Amanda
Role
Copyright Holder
RightsEvent
Type
Permission or license
DateTime
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(qualifier = exact);
(point = start)
2014-03-18 12:58:40
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Name
Amanda Peterson
Role
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Affiliation
Rutgers University. Graduate School - Newark
AssociatedObject
Type
License
Name
Author Agreement License
Detail
I hereby grant to the Rutgers University Libraries and to my school the non-exclusive right to archive, reproduce and distribute my thesis or dissertation, in whole or in part, and/or my abstract, in whole or in part, in and from an electronic format, subject to the release date subsequently stipulated in this submittal form and approved by my school. I represent and stipulate that the thesis or dissertation and its abstract are my original work, that they do not infringe or violate any rights of others, and that I make these grants as the sole owner of the rights to my thesis or dissertation and its abstract. I represent that I have obtained written permissions, when necessary, from the owner(s) of each third party copyrighted matter to be included in my thesis or dissertation and will supply copies of such upon request by my school. I acknowledge that RU ETD and my school will not distribute my thesis or dissertation or its abstract if, in their reasonable judgment, they believe all such rights have not been secured. I acknowledge that I retain ownership rights to the copyright of my work. I also retain the right to use all or part of this thesis or dissertation in future works, such as articles or books.
Copyright
Status
Copyright protected
Availability
Status
Open
Reason
Permission or license
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Technical
RULTechMD
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ContentModel
ETD
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windows xp
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