Laurence E Johnson
Accounting

Contact Information
Office Number: 259
Office Phone: (970) 491-6126

Education
Ph.D. in Governmental accounting emphasis from Texas Tech University, 1991
M.B.A. from Northern Arizona University, 1978
B.S.B.A. in Management concentration from Northern Arizona University, 1974
Certifications
Certified Public Accountant, State of Arizona Certificate
Articles
The Demand for Auditor Specialization and its Effect on Private College and University Audit Fees
Research in Governmental and NonProfit Accounting, 2004
Local Government Audit Procurement Requirements, Audit Effort, and Audit Fees
Research In Accounting Regulation, 2003
The Effect of Seasonal Variations in Auditor Workload on Local Government Audit Fees and Audit Delay
Journal Of Accounting And Public Policy, Winter 2002
The Impact of Governmental Certifications on Government Finance Officers' Salaries
Journal of Public Budgeting, Accounting & Financial Management, Winter 2002
Influence of Scope on Local Government Audit Fees and Effort
Accounting Inquiries, Spring 2000
Further Evidence on the Determinants of Local Government Audit Delay
Journal of Public Budgeting, Accounting & Financial Management, Winter 1998
Differences in Planning-Phase Analytical Procedures Between Municipal and Commercial Clients: Initial Evidence
Journal Of Applied Business Research, Spring 1997
Factors Influencing Municipal Audit Delay
Accounting Inquiries, August 1996
Hidden in the Shadow: GASB Statement 33
Journal of Government Financial Management, Winter 2002
Assessing the Value of the CGFM Designation
Journal of Government Financial Management, Fall 2001
Governance and Local Government
Internal Auditor, June 2001
GASB Statement No. 34: The Dawn of a New Governmental Financial Reporting Model
CPA Journal, December 1999
The GASB's Proposed Statement on the Governmental Financial Reporting Model
CPA Journal, April 1997
The GASB's Proposed Financial Reporting Model: Two Perspectives are Better than One
CPA Journal, March 1996
ASLGU at 23: Development of the Governmental Audit Guide
Ohio CPA Journal, February 1996
Differences in Municipal vs. Commercial Audit Planning Analytical Procedures
CPA Journal, December 1995
Governmental vs. Commercial Audit Engagement Risk: Audit Professionals' Perceptions
Ohio CPA Journal, February 1995
Who Owns Public Pension Fund Assets? New York Supreme Court Ruling
Government Finance Review, June 1993
The GASB's Proposed Reporting Model: Implications for Practice-Part 2
CPA Journal, August 1996
The GASB's Proposed Reporting Model: Implications for Practice-Part 1
CPA Journal, June 1996
Financials Tracked by Funds
Fort Collins Business Journal, January 1992
Cities Are Not Driven By Profits
Fort Collins Business Journal, November 1991
The Determinants of Auditee Satisfaction and Perceived Audit Quality in Local Governments
American Accounting Association Western Region Meeting, 2004
Government vs. Private Sector Audit Fees: An Empirical Comparison
American Accounting Association Annual Meeting, 2003
Private College and University Audit Fees: An Analysis of Federal Regulations, Auditor Specialization, and Client Wealth
American Accounting Association Annual Meeting, 2002
Audit Effort and Audit Fees in Local Government Audits: A Comparison of State and Independent Auditors
American Accounting Association Western Region Meeting, 2001
The Impact of Governmental Certifications on Government Finance Officers Salaries
American Accounting Association Mid-Atlantic Region Meeting, 2001
Seasonality, Audit Fees, and Audit Delay in the U.S. Local Government Sector
American Accounting Association Annual Meeting, 2000
Influence of Audit Scope on Local Government Audit Fees and Hours
American Accounting Association Western Region Meeting, 2000
Effects of Quality-Directed Local Government Audit Procurement Requirements: An Empirical Study
American Accounting Association Annual Meeting, 1999
Local Government Audit Fees and Audit Delay: Influences of Seasonality and Endogeneity
American Accounting Association Western Region Meeting, 1998
The Effect of Seasonality on Local Government Audit Fees and Audit Delay
American Accounting Association Annual Meeting, 1997
The Annual Operating Budget's Influence on Local Government Financial Reporting: A Historical Perspective
American Accounting Association Annual Meeting, 1995
Risk Recognition in Initial Municipal Audit Planning
American Accounting Association Ohio Region Annual Meeting, 1995
Auditors' Perceptions of Differences in Planning Analytical Procedures and Engagement Risk between Municipal and Commercial Audits
American Accounting Association Annual Meeting, 1994
A Historical Perspective on the Influence of the Annual Operating Budget on Local Government Financial Reporting
American Accounting Association Ohio Region Annual Meeting, 1993
Users' Reaction to Dual-Basis Reporting of City General Fund Financial Operations: Integration or Emphasis?
American Accounting Association Western Region Annual Meeting, 1992
"Users' Choice Between GAAP- and Budget-Basis City General Fund Operating Results: Direct and Indirect Evidence
Proceedings of the Annual Meeting of the Western Decision Sciences Institute, 1992
The Determinants of Auditee Satisfaction and Perceived Audit Quality in Local Governments
American Accounting Association Government and Nonprofit Section Meeting, 2004
Government vs. Private Sector Audit Fees: An Empirical Comparison
American Accounting Association Western Region Meeting, 2003
Private College and University Audit Fees: An Analysis of Federal Regulations, Auditor Specialization, and Client Wealth
American Accounting Association Western Region Meeting, 2002
Local Government Audit Procurement Requirements, Audit Effort, and Audit Fees
American Accounting Association Auditing Section Midyear Conference, 2001
Effects of Quality-Directed Local Government Audit Procurement Requirements: An Empirical Study
American Accounting Association Western Region Meeting, 1999
Further Evidence on the Determinants of Local Government Audit Delay
American Accounting Association Western Region Annual Meeting, 1997
Factors Influencing Municipal Audit Delay
American Accounting Association Western Region Meeting, 1996
Factors Influencing Municipal Audit Delay
American Accounting Association Annual Meeting, 1996
Auditors' Perceptions of Differences in Planning Analytical Procedures and Engagement Risk between Municipal and Commercial Audits
American Accounting Association Western Region Annual Meeting, 1994
Memberships
Government Finance Officers Association
Colorado Society of Certified Public Accountants
American Accounting Association
 
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