The Governmental Accounting Standards Board $($GASB$)$ plays a pivotal role in establishing accounting standards for government and not$-$for$-$profit organizations. Conduct research on the historical development and evolution of the GASB, its mission, and its significance in shaping financial reporting and oversight practices within the government and not$-$for$-$profit sectors$.$

In your initial post, share at least two scholarly works you found that analyze the impact of the GASB standards on financial transparency, accountability, and the overall effectiveness of financial reporting in these sectors$.$ Provide a brief overview of the content of the articles, including any insights into the challenges and opportunities associated with the GASB$$s oversight and the broader implications of its standards on stakeholders, including taxpayers, investors, and government agencies. New answers, Please make sure no AI is involved.