Purpose: The purpose of this paper is to examine the impact of mayors’ corruption on the municipal interest rate set by lenders. Design/methodology/approach: The sample consists of a panel data for all the Spanish cities with population over 50,000 for 2002–2013 (130 municipalities). In...

Purpose: This paper aims at reflecting on the role of accounting and accountability mechanisms in pre-COVID-19 conditions and how it may evolve in “new normal”, post-COVID-19 conditions. Design/methodology/approach: Moving from the papers in this special issue, the authors draw on the...