Government Form Matters – A study of Louisiana Parishes

• In Event: SESSION 4C: Public and Governmental Issues

Abstract

Extant research has shown that county (called parishes in Louisiana) governments have a greater level of audit findings than municipal governments. A prevailing theory is that the organization of county governments is one of the main causes of the lower level of implementation of accounting reporting standards. To date, however, the literature does not include a study of the implementation of an accounting standard by diversely organized county governments within the same state.

This study reviews audit reports to determine the implementation of Governmental Accounting Standards Board (GASB) pronouncements by parish governments in Louisiana. We find that the parish governing form does have an influence on the level of implementation of accounting standards.

Author

• Roderick Posey, Alabama A&M University