This study aims to investigate the use of discretionary spending, especially by incumbents, to win the election and whether incumbents can take more advantage of such spending than the new local government heads. This study also examines the political monitoring effect in suppressing...

Purpose: This study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether...

The purpose of this study is to examine the effect of local government spending on local government financial performance. Furthermore, this study also investigates the moderating role of re-election on the relationship between local government spending and the financial performance for all...