- Abdellatif, L., Hassan, M., Youssef, N., & Zaky, M. (2016). Fiscal transparency puzzle and electoral institutions: Applying a 3Ds approach for tracking the action cycle in Egypt. Journal of Legislative Studies, 22, 424–444. https://doi.org/10.1080/13572334.2016.1202646.
Paper not yet in RePEc: Add citation now
Afonso, A., & Silva, J. (2015). The track record of fiscal forecasting in the EU. Economics Bulletin, 35, 1318–1329.
Alt, J. E., & Lassen, D. D. (2006). Fiscal transparency, political parties, and debt in OECD Countries. European Economic Review, 50, 1403–1439.
Arbatli, E., & Escolano, J. (2015). Fiscal transparency, fiscal performance and credit ratings. Fiscal Studies, 36, 237–270.
- Bahl, R. (2000). Intergovernmental transfers in developing and transition countries: Principles and practice (WB WP/21097). Washington, DC: World Bank.
Paper not yet in RePEc: Add citation now
Beetsma, R., Bluhm, B., Giuliodori, M., & Wierts, P. (2013). From budgetary forecasts to ex post fiscal data: Exploring the evolution of fiscal forecast errors in the European Union. Contemporary Economic Policy, 31, 795–813.
Beetsma, R., Giuliodori, M., & Wierts, P. (2009). Planning to cheat: EU fiscal policy in real time. Economic Policy, 24, 753–804.
- Benito, B., & Bastida, F. (2009). Budget transparency, fiscal performance, and political turnout: An international approach. Public Administration Review, 69, 403–417.
Paper not yet in RePEc: Add citation now
Bernoth, K., & Wolff, D. B. (2008). Fool the markets? Creative accounting, fiscal transparency and sovereign risk premia. Scottish Journal of Political Economy, 55, 465–487.
Blackburn, K., & Christensen, M. (1989). Monetary policy and policy credibility: Theories and evidence. Journal of Economic Literature,27, 1–45.
Bretschneider, S. I., Gorr, W. L., Grizzle, G., & Klay, E. (1989). Political and organizational influences on the accuracy of forecasting state government revenues. International Journal of Forecasting, 5, 307–319.
Brück, T., & Stephan, A. (2006). Do eurozone countries cheat with their budget deficit forecasts? Kyklos, 59, 3–15.
Buettner, T., & Kauder, B. (2010). Revenue forecasting practices: Differences across countries and consequences for forecasting performance. Fiscal Studies, 31, 313–340.
Calitz, E., Siebrits, K., & Stuart, I. (2016). Enhancing the accuracy of fiscal projections in South Africa. South African Journal of Economic and Management Sciences, 19, 330–343.
Cebotari, A., Davis, J., Lusinyan, L., Mati, A., Mauro, P., Petrie, M., & Velloso, R. (2009). Fiscal risks: Sources, disclosure, and management (IMF Departmental Paper/Policy Paper 09/01). New York, NY: International Monetary Fund.
- Clark, C., De Martinis, M., & Krambia‐Kapardis, M. (2007). Audit quality attributes of European Union supreme audit institutions. European Business Review, 19, 40–71.
Paper not yet in RePEc: Add citation now
Cumbe, L. L., & Inacio, H. (2018). The impact of external audit on the accountability of the common fund of the Mozambique National Institute of Statistics. Managerial Auditing Journal, 33, 538–557.
- de Renzio, P., & Masud, H. (2011). Measuring and promoting budget transparency: The Open Budget Index as a research and advocacy tool. Governance, 24, 607–616.
Paper not yet in RePEc: Add citation now
de Renzio, P., & Wehner, J. (2017). The impacts of fiscal openness. World Bank Research Observer, 32, 185–210.
- de Renzio, P., Lakin, J., & Cho, C. (2019). Budget credibility across countries: How deviations are affecting spending on social priorities (Working paper). Washington, DC: International Budget Partnership.
Paper not yet in RePEc: Add citation now
- Diamond, J. (2012). Guidelines for sequencing PFM reforms (Background Paper 1). Washington, DC: International Monetary Fund.
Paper not yet in RePEc: Add citation now
Drazen, A., & Masson, P. (1994). Credibility of policy versus credibility of policymakers. Quarterly Journal of Economics, 109, 735–754.
Frankel, J. A. (2011). Over‐optimism in forecasts by official budget agencies and its implications. Oxford Review of Economic Policy, 27, 536–562.
Golosov, M., & King, J.R. (2002). Tax revenue forecasts in IMF‐supported programs (IMF WP/02/236). Washington, DC: International Monetary Fund.
- Guo, H., & Neshkova, M. I. (2012). Citizen input in the budget process: When does it matter most? American Review of Public Administration, 43, 331–346.
Paper not yet in RePEc: Add citation now
- Harrison, T. M., & Sayogo, D. S. (2014). Transparency, participation, and accountability practices in open government: A comparative study. Government Information Quarterly, 31, 513–525.
Paper not yet in RePEc: Add citation now
- Heald, D. (2006). Varieties of transparency. In C. Hood, & D. Heald (Eds.), Transparency: The key to better governance? Proceedings of the British Academy (pp. 25–43). Oxford, UK: Oxford University Press.
Paper not yet in RePEc: Add citation now
Heald, D. (2013). Strengthening fiscal transparency. In R. Allen, R. Hemming & B. Potter (Ed.), The International handbook of public financial management (pp. 711–741). Basingstoke, UK: Palgrave Macmillan.
- IBP (2017). Open budget survey (Report). Washington, DC: International Budget Partnership.
Paper not yet in RePEc: Add citation now
- IMF (2007). Manual on fiscal transparency. Washington, DC: International Monetary Fund.
Paper not yet in RePEc: Add citation now
- IMF (2014). Fiscal transparency code. Washington, DC: International Monetary Fund.
Paper not yet in RePEc: Add citation now
Isaksson, A. S., & Bigsten, A. (2012). Institution building with limited resources: Establishing a supreme audit institution in Rwanda. World Development, 40, 1870–1881.
- Johnson, J.K. (2005). The role of parliament in government (Discussion Paper/35866). London, UK: World Bank Institute.
Paper not yet in RePEc: Add citation now
Jonung, L., Larch, M., Favero, C. A., & Philippe, M. (2006). Improving fiscal policy in the EU: The case for independent forecasts. Economic Policy, 21, 492–534.
Kirchgassner, G. (1984). On the theory of optimal government behaviour. Journal of Economic Dynamics and Control, 8, 167–195.
Kopits, G., & Craig, J. (1998). Transparency in government operations (IMF Occasional Paper/158). Washington, DC: International Monetary Fund.
Kydland, F. E., & Prescott, E. C. (1977). Rules rather than discretion: The inconsistency of optimal plans. Journal of Political Economy, 85, 473–491.
- Lindstedt, C., & Naurin, D. (2010). Transparency is not enough: Making transparency effective in reducing corruption. International Political Science Review, 31, 301–322.
Paper not yet in RePEc: Add citation now
- Loozekoot, A., & Dijkstra, G. (2017). Public accountability and the public expenditure and financial accountability tool: An assessment. International Review of Administrative Sciences, 83, 806–825.
Paper not yet in RePEc: Add citation now
- Moulin, L., & Wierts, P. (2006). How credible are multiannual budgetary plans in the EU? In: D. Franco, M. Marino & S. Momigliano (Eds.), Fiscal Indicators. (pp. 983–1005). Banca d’Italia.
Paper not yet in RePEc: Add citation now
- Mudhunguyo, C. (2017). A review of Zimbabwe's macro‐fiscal forecasts. African Journal of Economic and Management Studies, 8, 433–440.
Paper not yet in RePEc: Add citation now
Mzenzi, S. I., & Gaspar, A. F. (2015). External auditing and accountability in the Tanzanian local government authorities. Managerial Auditing Journal, 30, 681–702.
- Naert, F., & Goeminne, S. (2014). Credibility of fiscal policy and politics: An empirical assessment. In L. Dong (Ed.), International research in public administration: A collection of IASIA Best Papers (pp. 412–439). Beijing, China: China Society Press.
Paper not yet in RePEc: Add citation now
OECD. (2002). OECD best practices for budget transparency. OECD Journal on Budgeting, 1, 7–14.
- PEFA Secretariat. (2011). Public financial management: Performance measurement framework (Report). Washington, DC: Public Expenditure and Financial Accountability.
Paper not yet in RePEc: Add citation now
Pina, A. M., & Venes, N. M. (2011). The political economy of EDP fiscal forecasts: An empirical assessment. European Journal of Political Economy, 27, 534–546.
Rand, J., & Tarp, F. (2002). Business cycles in developing countries: Are they different? World Development, 30, 2071–2088.
Reinikka, R., & Svensson, J. (2011). The power of information in public services: Evidence from education in Uganda. Journal of Public Economics, 95, 956–966.
Ríos, A., Guillamón, M., Benito, B., & Bastida, F. (2018). The influence of transparency on budget deviations in municipal governments. Journal of Forecasting, 37, 457–474.
- Sarr, B. (2015). Credibility and reliability of government budgets: Does fiscal transparency matter? (IBP WP/05). Washington, DC: International Budget Partnership.
Paper not yet in RePEc: Add citation now
Shkurti, W. J., & Winefordner, D. (1989). The politics of state revenue forecasting in Ohio, 1984–1987: A case study and research implications. International Journal of Forecasting, 5, 361–371.
Strauch, R., Hallerberg, M., & von Hagen, J. (2004). Budgetary forecasts in Europe: The track record of stability and convergence programmes (ECB WP/307). Frankfurt, Germany: European Central Bank.
Taylor, J. B. (1982). Establishing credibility: A rational expectations viewpoint. The American Economic Review, 72, 81–85.
Von Hagen, J. (2010). Sticking to fiscal plans: the role of institutions. Public Choice, 144, 487–503.
Von Hagen, J., & Harden, I. J. (1995). Budget processes and commitment to fiscal discipline. European Economic Review, 39, 771–779.
- Weber, A. (2012). Stock–flow adjustments and fiscal transparency: A cross‐country comparison (IMF WP/12/39). Washington, DC: International Monetary Fund.
Paper not yet in RePEc: Add citation now
Williams, A. (2015). A global index of information transparency and accountability. Journal of Comparative Economics, 43, 804–824.
- World Bank. (2005). PEFA, Public financial management, performance measurement framework (Report). London, UK: World Bank.
Paper not yet in RePEc: Add citation now