Financial reporting by Scottish local authorities
This research examines financial reporting by Scottish local authorities. Two particular aspects have been examined, namely audit lags and audit incidents. 65 local authorities were examined for the period 1989/90 until 1995/96. This period is classified as the pre-reorganisation period. Then the re...
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University of Aberdeen
2000
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Online Access: | http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.324137 |