State budget expenditures under martial law: Case of Ukraine by Igor Chugunov, Iryna Liubchak, Andriy Vatulov, Mykhailo Titarchuk, Valeriy Chugunov, Svitlana Zaychuk

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Heritage asset management and local government accountability: The role of transparency, participation, and financial capacity by Aries Tanno, Khadijah Ath Thahirah, Anne Putri, Ratnawati Raflis

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The impact of corporate social responsibility, budget surplus, and investment cash flow on capital expenditure budgeting of Indonesian city governments by Haryanto, Faisal, Agung Juliarto, Wahyu Meiranto

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Flypaper effect: Analysis of financial transfers from the central government to provincial regions in Indonesia by Retno Fitrianti, Mirzalina Zaenal, Sanusi Fattah, Nurul Hidayah

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Antecedents of corruption in the perspective of local government employees: A fraud hexagon theory approach by Aini Indrijawati, Yulia Fitri, Nurdiana Ningsih

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Relationship between macroeconomic variables and primary public offerings in Peru by Celeste Lucero Barzola-Castro, Franklin Cordova-Buiza, Arthur Giuseppe Serrato-Cherres

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The role of psychological capital in moderating the effect of budgetary participation on local government performance by Warsito Kawedar, Rr. Sri Handayani

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R&D expenditure and its macroeconomic effects: A comparative study of Israel and South Caucasus countries by Mayis Gulaliyev, Ramil Hasanov, Naila Sultanova, Lale Ibrahimli, Narmin Guliyeva

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Exploring Scandinavian approaches to defense budget transparency in Ukraine: A theoretical review of opportunities and challenges by Yuliia Petlenko, Ganna Kharlamova, Vincentas Rolandas Giedraitis, Andriy Stavytskyy, Erstida Ulvidienė

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The effect of fixed capital formation rate on gross domestic product in Iraq by Sameer Siham Dawood, Bilal Kadhim Haidar, Mohammad Ghazi Nussaif Jasim

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Government support for addressing energy poverty in the context of low-carbon transition by Svitlana Naumenkova, Svitlana Mishchenko, Ievgen Tishchenko, Volodymyr Mishchenko

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Determinants of anti-money laundering system’s effectiveness in Ukraine: Insights from factorial and regression analysis by Dariusz Krawczyk, Gulnara Zhanseitova, Oleksii Zakharkin, Maksym Zhytar, Tetiana Dotsenko, Ievgenii Vovk, Tetiana Vasylieva

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The effect of political will, information technology, and the quality of financial reporting information on fraud prevention by Haliah, Hasnawiya Hasan, Syamsuddin, Fatmawati, Andi Ratna Sari Dewi, Muhammad Alief Fahdal Imran Oemar, Linda Arisanty Razak

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Does fiscal decentralization foster renewable electricity generation? A panel data study of OECD countries by Serhiy Lyeonov, Oksana Okhrimenko, Artem Artyukhov, Mariia Saiensus, Iuliia Myroshnychenko, Yuliia Yehorova, Oleksii Havrylenko

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Determinants of restaurant tax compliance: The moderating role of technology-based monitoring by Elly Asmara, Ngatno, Dwi Ratmono, Augustin Rina Herawati

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Does the concept of value for money increase budget performance? by Siti Nur Reskiyawati Said, Arifuddin, Andi Kusumawati, Asri Usman

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Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies by Sudarlan Sudarlan, Surahman, Nurita Affan, Putri Maghfirah Vidhiyanty, Lutfilatul Hasanah

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Patterns and trends in research on external public debt management by Mila Razinkova, Tetiana Grynko, Natalia Nebaba, Rostislav Botvinov, Dmytro Pryimachenko

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Debt sustainability analysis and its policy implications for Ukraine by Tetiana Bogdan

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Interrelations between transparency of local authorities and corruption: Evidence from municipal surveys in Ukrainian regional cities by Artem Artyukhov, Yuliia Yehorova, Serhiy Lyeonov, Lesia Tykhonchuk, Yuriy Vasylyshen, Serhii Drozd, Yaroslаv Reshetniak

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