Journal of Public Budgeting, Accounting & Financial Management: Volume 32 Issue 4

Subjects:

Table of contents

University foundations: an examination of the extent of their mandatory disclosures on their webpages

Maria Conesa, Domingo Martinez–Martinez, Javier Andrades, Manuel Larran

This paper examines the level of mandatory information disclosed by Spanish university foundations on their websites.

Individual auditor characteristics and audit quality: evidence from nonprofits in the US

Nancy Chun Feng

Using a sample of US nonprofit organizations, where the identity of the auditor in charge of the audit is revealed, I investigate whether individual auditor…

The surveillance of a supreme audit institution on related party transactions

Gustavo Cesário, Ricardo Lopes Cardoso, Renato Santos Aranha

This paper aims to analyse how the supreme audit institution (SAI) monitors related party transactions (RPTs) in the Brazilian public sector. It considers definitions and…

Government funding and fundraising: an online experiment of nonprofit leader preferences and personality

Mirae Kim, Dyana P. Mason

Many empirical studies have focused on whether public funding leverages (crowds in) or discourages (crowds out) private giving behavior, finding mixed results. Recent…

Public value budgeting: propositions for the future of budgeting

Scott Douglas, Tom Overmans

The principles of public value management (PVM) have greatly inspired public management practitioners and scholars, but the application of these ideas to the everyday…

Non-financial reporting formats in public sector organizations: a structured literature review

Francesca Manes-Rossi, Giuseppe Nicolò, Daniela Argento

Research dealing with non-financial reporting formats in public sector organizations is progressively expanding. This paper systematizes the existing literature with the…

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Bottom-up rather than top-down: evidence from Middle Eastern and North African educational institutions

Osama Mah'd

Educational institutions in the Middle East and North Africa (MENA) are striving for better resource management and finance. The bottom-up budgeting approach plays an…

Assessing fiscal distress in small county governments

Craig S. Maher, Jae Won Oh, Wei-Jie Liao

Identifying tools for predicting fiscally distressed local governments has received heightened attention following the Great Recession of 2007–2009. Despite the recent…

The use of swaps by local administrations: the case of Italian regions, 2007–2014

Chiara Oldani, Giulia Fantini

This study contributes to the literature on local administrations' debt and attempts to answer the following research questions: (1) What effects do swaps produce on…

The role of the INTOSAI Development Initiative (IDI) in strengthening the capacity and performance of supreme audit institutions in developing countries

Einar Gørrissen

The purpose of this article is to contribute to dialogue between practitioners and academics. The article discusses the importance of supreme audit institutions (SAIs)…

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Cover of Journal of Public Budgeting, Accounting & Financial Management

ISSN:

1096-3367

Online date, start – end:

1994

Copyright Holder:

Emerald Publishing Limited

Open Access:

hybrid

Editor:

  • Dr Giuseppe Grossi