Journal of Public Budgeting, Accounting & Financial Management: Volume 35 Issue 5

Transparency in public administrations: a structured literature review

Beatriz Cuadrado-Ballesteros, Ana-María Ríos, María-Dolores Guillamón

Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature…

Budget ratcheting in museums

Niels Sandalgaard, Per Nikolaj Bukh

This study focuses on ratcheting and budget behavior in nonprofit museums. Specifically, the authors examine how performance compared with the budget affects future revenue…

Internal auditor's interpersonal trust building: the Israeli public sector

Yovav Eshet

This paper investigate the antecedents of the public sector's senior management in interpersonal trust relationships involving sceptical internal audits in public services…

Expanding public sector performance measurement and management research with actor-centred approaches in new institutionalism

Bernard Leca, Aziza Laguecir

In his 2022 paper, in the Journal of Public Budgeting, Accounting and Financial Management, Sven Modell reviews and reflects on the public sector's institutional research dealing…

Creeping COVID catastrophe: the impact of COVID-19 on nonprofits by sector

Melissa Intindola, Cari Burke-Kolehmainen

This study aims to provide a timely “first look” at the impact of COVID-19 lockdown restrictions on the financial distress of nonprofits.

The influence of internal audit departments on external municipal audit reports

Catarina Lopes, Bruno Almeida, Joana Leite, Maria Morais

The purpose of this paper is to examine whether the voluntary implementation of an internal audit department (IAD) by municipalities has any influence on external auditors'…

Leave it in! Analyzing the responses to a proposal to remove governmental accounting from the certified public accountant examination

Renee Flasher, Lydia Didia, Justyna Skomra

Leveraging lobbying theory, the authors analyze responses to the American Institute of Certified Public Accountants (AICPA) proposal suggesting the removal of state and local…

Fraud analytics practices in public-sector transactions: a systematic review

Adhi Alfian, Hamzah Ritchi, Zaldy Adrianto

Increased fraudulent practices have heightened the need for innovation in anti-fraud programs, necessitating the development of analytics techniques for detecting and preventing…