000			02074nab a2200301 c 4500
999			_c141277 _d141277
003			ES-MaIEF
005			20191010163742.0
007			ta
008			191010s2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_965237 _aThompson, Paul N.
245		4	_aThe effects of performance audits on school district financial behavior _c Paul N. Thompson and Mark St. John
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
504			_aBibliografía.
520			_aPerformance 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 districts do reduce expenditures as a result of these performance audits. These changes in financial behavior are found even for performance audits in nonfiscal stress districts, suggesting that weak oversight programs may be an effective means toward changing fiscal behavior. Despite the financial changes in nonfiscal stress districts that receive audits, there appears to be little impact on school district proficiency rates. These results suggest that audits may provide a useful mechanism for changing financial behavior of school districts without much associated efficiency losses.
650		4	_933596 _aCENTROS DOCENTES
650		4	_932215 _aAUDITORIA
650		4	_948102 _aPRESION FISCAL
650		4	_944787 _aGASTO PUBLICO
650		4	_aESTADOS UNIDOS _942888
700	1		_967568 _aSt. John, Mark
773	0		_9161230 _oOP 581/2019/6 _tPublic Finance Review _w(IEF)21382 _x 0048-5853 _g v. 47, n. 6, November 2019, p. 1042-1075
856			_uhttps://journals.sagepub.com/doi/pdf/10.1177/1091142119868489
942			_cART