Research Project

Credit Rating and Geography: Examining the Timeliness of Municipal Bond Audits

Principal Investigator
Carroll, Deborah A.
Co-Principal Investigator
Ciccarone, Richard
Research Area(s)
Debt and Long-Term Obligations
Fiscal Policy and Financial Positions
Government Finance Research
Research Report
Funding Source
Government Finance Research Center & Merritt Research Services, an Investortools Company

Abstract

Credit Rating and Geography: Examining the Timeliness of Municipal Bond Audits overviews audit time trends since 2011. Then, it recognizes the timeliest audits for the 2022 fiscal year, grouped by municipal credit sector, from more than 11,000 municipal bond audits in the Merritt Research Services database found in CreditScope. In addition, the report conducts correlational analysis to examine the potential connection between credit rating and audit timeliness, as well as provides a geographical illustration of median audit times across the U.S. states for governmental bond issuers. Published: May 15, 2024. Read the full report here.