Journal of Public Budgeting, Accounting & Financial Management

1994 - 2024

Current editor(s): Dr Giuseppe Grossi

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Towards enhancing tax abatement transparency: Reviewing the promises and limitations of GASB 77 pp. 439-463: Geoffrey Propheter
Enhanced enforcement outcomes through a responsive regulation approach to sales tax enforcement pp. 464-497: Cary Christian
Raising local revenue: The use and adequacy of voluntary property taxes in arkansas pp. 498-521: Kim U. Hoffman and Joseph Yuichi Howard
Nonprofit lobby expense reporting pp. 522-553: Erica E. Harris, Ryan D. Leece and Daniel G. Neely

Local sales tax adoption in U.S. counties: Internal and external forces pp. 289-318: Jongmin Shon and Yilin Hou
The determinants of success in local earmarking: The case of new york city council discretionary expense grants pp. 319-345: Yonghong Wu and Daniel W. Williams
Have the gasb no. 34 infrastructure reporting requirements affected state highway spending? pp. 347-374: Jiseul Kim and Carol Ebdon
Does money matter for infrastructure outcomes? The effects of public infrastructure finance on state infrastructure quality pp. 375-408: Can Chen

Incrementalism and punctuated equilibrium in Hungarian budgeting (1991-2013) pp. 151-180: Miklós Sebók and Tamas Berki
Capital management: advancing theory and practice pp. 182-208: Juita-Elena (Wie) Yusuf and Arwiphawee (Sai) Srithongrung
Collaborative capital budgeting in U.S. local government pp. 230-262: Hina Khalid, David S.T. Matkin and Ricardo S. Morse

Earnings management in non-public companies: the case of for-profit hospice organizations pp. 1-19: Kelly Noe, Dana A. Forgione, Pamela C. Smith and Hanni Liu
Financial condition of enterprise activities: an exploration of seaports pp. 20-50: John Topinka
Policy diffusion as a means for improving national budget systems pp. 51-77: Charles E. Menifield, LaShonda M. Stewart, Cal Clark and William P. Stodden
Experimental evidence about deficit reduction strategies: bias in measuring tax and spending preferences pp. 78-103: Jennifer Dineen, Mark D. Robbins and Bill Simonsen
Reforms in public sector accounting and budgeting in Indonesia (2003-2015): confusions in implementation pp. 104-137: Tri Jatmiko Wahyu Prabowo, Philomena Leung and James Guthrie

Applying punctuated equilibrium theory to municipal and county operating and capital budgets pp. 405-435: John Kovari
Municipal audit committees and fiscal policies pp. 436-466: Jean X. Zhang and Kevin T. Rich
Local option sales taxes and county rainy day funds pp. 467-487: Helisse Levine, Marc Fudge and Geoffrey Propheter
Local government revenue forecasting methods: competition and comparison pp. 488-526: Daniel W. Williams and Shayne C. Kavanagh

Paygo for punctuality pp. 265-298: Luke Fowler
Outcome-based grants-in-aid to local school districts: how to apply them and analyze their impacts on fiscal and outcome equity pp. 299-336: Jay E. Ryu
Assessing the strength and weakness of the dataarts cultural data profile in comparison with the nccs 990 data pp. 337-360: Mirae Kim and Cleopatra Charles
Assessing the potential impact of abnormal pricing violations on state corporate tax receipts pp. 361-390: Cary Christian and John S. Zdanowicz

Central government patronage, donor aid, and budget performance in local government: testing a mediation effect pp. 139-170: Paul Onyango-Delewa
Civic crowd-funding: a potential test of the voluntary theory of public finance for public capital goods pp. 171-195: Daniel Hummel
Assessing the impact Of city manager ideology On local expenditures pp. 196-221: Carrie Blanchard Bush, Ellen M. Key and Robert D. Eskridge
Post-recession policy diffusion: local government adoption of build America bonds pp. 209-229: Robert A. Greer and Jekyung Lee
Municipal accounting restatements and top financial manager turnover pp. 222-249: Kevin T. Rich and Jean X. Zhang

Return of money or return on money? Analyzing asset concentration of local government investment pool portfolios pp. 1-25: Jeongwoo Kim
Applying farmer’s lenses: Two illustrations pp. 16-29: Tom Barth
State budget shortfalls and budget balancing strategies during and after the great recession of 2008 pp. 26-47: Yu Shi
The role Of citizen advisory boards during times Of fiscal stress pp. 49-71: Aimee L. Franklin and Victoria A. Rickard
Fiduciary responsibilities to whom? federal grant recipients' perceptions of the public interest pp. 72-102: Meredith F. Hundley, Emily S. Brock and Laura S. Jensen
Elected officials’ perceptions of governance relationships and budget participation mechanisms pp. 103-124: Carol Ebdon, Yue Jiang and Aimee L. Franklin

State budget periodicity and general expenditure volatility: an empirical analysis pp. 419-454: Soojin Kim and Qiushi Wang
The consolidation of state-administered public pension systems in U.S. states pp. 455-481: David S. T. Matkin and Gang Chen
Symposium introduction pp. 483-492: Karen Kunz
Creating the fix pp. 493-495: Jon Stehle and C. Patrick Washington
Facing fiscal crisis: Managing counter-cyclical debt financing of the state and local governments pp. 523-545: Ping Zhang

School-district governance structures and fiscal outcomes: is school-district leadership entrenched? pp. 279-317: Nina T. Dorata and Cynthia R. Phillips
Lost and found tax dollars: The impact of local option sales taxes on property taxes and own source revenue pp. 318-351: Whitney B. Afonso
The effect of board composition on public sector pension funding pp. 352-376: Gang Chen, Kenneth Kriz and Carol Ebdon
Is california broke or is its budgeting system broken? empirical examination of the budget affordability, the institutional arrangements, and the growth of deficits in California pp. 377-402: Dragan Stanisevski and Luke Fowler

Local option sales tax, state capital grants, and disparity of school capital outlays: The case of Georgia pp. 129-152: Zhirong Jerry Zhao and Wen Wang
Portability, an innovative property tax relief whose time hasn’t come pp. 153-178: Hai (David) Guo and Howard A. Frank
Nonprofit organizations’ choice in favor of a sector expert auditor: a study of behavioral choice criteria pp. 179-224: Anne-Mie Reheul, Tom Van Caneghem and Sandra Verbruggen
Using financial statements to provide evidence on the fiscal sustainability of the states pp. 225-264: Elizabeth Plummer and Terry K. Patton

Voter initiatives and their impact on states budget balance pp. 1-36: Yuhua Qiao
Intergovernmental transfers between 1940 and 2010 and distinct policy regimes: An empirical study pp. 37-66: Francois K. Doamekpor and Julia Beckett
Financial factors that influence the size of nonprofit operating reserves pp. 67-97: Cleopatra Grizzle, Margaret F. Sloan and Mirae Kim
An investigation into the economies of scale in turkish ministry of health hospitals pp. 98-116: Menderes Tarcan, Yusuf Çelik, Catherine Plante and Mustafa Younis