Government and Municipality Accountability.

Cover -- EDITORIAL ADVISORY BOARD -- Guest editorial -- Local councils' environmental sustainability reporting: who really counts? -- Mental models and cognitive discomfort -- Financial determinants of local government debt in New Zealand -- Making a splash -- Perceived accountability for local government infrastructure assets: the influence of stakeholders -- Tax evasion and welfare fraud: do punishments fit the crime or the perception of the crime? -- Boardroom gender diversity and intellectual capital efficiency: evidence from China.