Journal of Public Budgeting, Accounting & Financial Management: Volume 36 Issue 4

External auditors, policy transfer, accruals accounting and the United Nations

Kim Moloney, Gwenda Jensen, Rayna Stoycheva

This study asks whether external auditors enable the transfer of policies to the United Nations organizations that they audit and, if so, what types of policies are transferred.

The influence of local government transparency on the implementation of the sustainable development goals in municipalities

Ana-María Ríos, María-Dolores Guillamón, Bernardino Benito

Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change…

Regulated public accessibility to municipalities’ financial reports and bond interest cost

Yunshil Cha, Catherine Plante, Linda Ragland

In this study, we examine regulated public accessibility to municipalities’ financial reports and bond interest cost. In particular, we examine whether there is information…

The impact of the Tax Cuts and Jobs Act on the true interest cost of bank-qualified tax-exempt bond issues

Earl D. Benson, Barry R. Marks

The Tax Cuts and Jobs Act of 2017 (TCJA) substantially lowered the corporate tax rate, making tax-exempt municipal bond issues less attractive investments for banks, savings and…

Institutional fragmentation in United States protected area agencies and its impact on budget processes

Liza Khmara, Michael Touchton

Protected areas, lands and seas set aside for nature conservation, are the main tool for governments to conserve biodiversity. The complexity of government processes, however, can…

The effect of debt intensity on the asymmetric cost behavior: empirical evidence from local governments

Sotirios Karatzimas, Vasilios Christos Naoum, Paschalis Seretis

This study explores the relationship between debt intensity and cost stickiness at the local government level, a setting characterized by the existence of debt constraints and…

Does the balance matter? The gender within government and municipal indebtedness

Roberto Cabaleiro, Enrique Buch

It was to investigate whether gender diversity – gender balance – within political municipal government teams affected the municipal indebtedness. Government ideology, the gender…