Original paper

The Effects of Performance Audits on School District Financial Behavior

Volume: 47, Issue: 6, Pages: 1042 - 1075
Published: Sep 8, 2019
Abstract
Performance audits are a form of weak financial oversight intended to curb inefficient spending and help alleviate financial problems. This study examines the effect of these performance audits on school district finances in Ohio, where performance audits are used on their own and within the context of the state’s fiscal stress labeling system—a strong financial oversight system. Using a difference-in-differences analysis, we find school...
Paper Details
Title
The Effects of Performance Audits on School District Financial Behavior
Published Date
Sep 8, 2019
Volume
47
Issue
6
Pages
1042 - 1075
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