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The Role of Federal Agency Accounting Quality in Federal Budget Allocation: Evidence from Audit Opinions
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DOI：10.1016/j.jacceco.2026.101902.png)
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Abstract
En 中文
• The president proposes a lower budget for agencies with a modified audit opinion. • Congress enacts a lower budget for agencies with a modified audit opinion. • Budget disagreement between the politicians increases with a modified audit opinion. • High-quality federal agency accounting facilitates accountability evaluation.
Keywords:
Federal Agency Accounting Quality
Audit Opinions
Budget Allocation
Congressional Budgeting
Accountability Evaluation
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