It is obvious that the federal budget is central to the functioning of the administrative state. But a critical element about the federal budget is often missing from analyses of both the budget and the administrative state more generally: the way the President's budget process — the...

External auditors, both in the private and in the public sector, provide information to citizens and other stakeholders. The quality of this information – their auditing products – relies on ‘standards'. Audits are governed by accounting standards that largely concern ‘best practices'...

This study empirically examined the positive impact of government audit supervision on promoting fiscal sustainability using Chinese provincial panel data from 2011 to 2019. The results demonstrate that government audits can significantly enhance fiscal sustainability.In addition, this study...

The International Handbook of Public Financial Management is essential reading for governmental policy-makers, and practitioners and consultants working in this field, whose importance has been highlighted by the global financial crisis. It is a primary source for academics and students of...

Audit of budget programs in EU countries requires a detailed study of the audit procedure in order to minimize possible deviations and errors in the implementation of programs. The principal result of the audit of budget programs' indicators financed from EU funds is to verify the...

This paper examines the rationale for the imposition of fiscal rules as a way to reduce budgetary imbalances. It presents theoretical arguments for the existence of a “fiscal deficit bias” and the empirical evidence on the economic, political and institutional factors leading to this bias....