JPBAFM 2012

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CONTENTS
How Effective Is the International Fuel Tax Agreement as a
Multistate Tax Administration Model? A View from the States …. 535
J. E. Yusuf and L. O’Connell
County Government Finance Practices: What Independent
Auditors Are Finding and What Makes Local Government
Susceptible .............………………………............................................... 558
S. Modlin
The Importance of Federal Earmarks to State Coffers: An
Examination of Distribution Trends over the Decade .................... 579
K. Kunz and S. O’Leary
Moving toward Comparability: Assessing per Student Costs in
K-12 .…...….….…..…...................................…..…................................. 609
R. J. Eger III and B. D. McDonald III
An Empirical Investigation Of Audit Fees in the US For-Profit
Healthcare Sector ..…..….................................................................. 639
X. Yuan, D. M. López and D. A. Forgione
Who Pays and Who Benefits? The Impact of State Tax and
Expenditure Limits on Tax Progressivity and Redistributive
Spending .............………………………................................................... 660
J. Q. Wang

CONTENTS
Changing and/or Funding OPEB Promises: A Typology of
Local Government Responses to GASB 45 and the Realization
of OPEB Liabilities ………….......…...................................................... 369
J. E. Yusuf and T. Musumeci
Citizen Perceptions of General-Purpose and Special District
Governments: A Comparative Analysis .............…………………………. 397
L. J. Killian and K. Le
Two Accounting Standard Setters: Divergence Continues for
Nonprofit Organizations ..…......................................................…….. 429
M. Fischer and T. Marsh
The Sheriff of Nottingham's Favorite Tax: How Local Option
Sales Taxes Exacerbate Budgetary Inequalities between
Local Governments .…..…................................................................. 467
P. J. McHugh and G. J. Jolley
Debt and Budget Gimmickry Revisited: The Upfront Bond
Refinancing Savings Structure .…...….….…..…................................. 490
M. J. Luby

CONTENTS
REGULAR ARTICLES
Determinants of Auditee Adoption of Audit Recommendations:
Local Government Auditors’ Perspectives ………….......................... 195
S. K. Aikins
Debt, Donors, and the Decision to Give ...........…………………………. 221
T. Calabrese and C. Grizzle
Budget Priorities and Community Perceptions of Service
Quality and Importance ……......................................................……… 255
K. Nollenberger, C. Maher, P. Beach & M. K. McGee
Double (Accounting) Standards: A Comparison of Public and
Private Sector Defined Benefit Pension Plans .…..…....................... 278
K. E. Easterday and T. V. Eaton
Finance Managers’ Propensity to Save .…...….….…..…..................... 313
W. B. Hildreth, S. J. Yeager, G. J. Miller, and J. Rabin

CONTENTS
REGULAR ARTICLES
The Use of Financial Derivatives in State and Local
Government Bond Refinancings: Playing with Fire or
Prudent Debt Management? …………………………………..................... 1
M. J. Luby
Budgeting for National Security: A Whole of Government
Perspective .......................................................…………………………… 32
D. A. Brook
The Impact of Revenue Diversification and Economic Base
on State Revenue Stability ......................................................……… 58
W. Yan
SYMPOSIUM
Symposium on Public Budgeting and Finance Reforms in
China: Part II .…………….…….……...….….…...….….…..…....................... 82
K. T. Liou
Why Money Cannot Be Spent as Budgeted? Lessons from
China’s Recent Budget Reforms ………..….…...….….…..…................. 83
J. Ma and L. Yu
Incentive Policies and China’s Economic Development:
Change and Challenge .........................................................….…..... 114
K. T. Liou
Rural Taxation Reforms and Compulsory Education Finance
in China ............................................................................................. 136
W. Wang and Z. J. Zhao

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