id	sid	eid	entity	type
hassl-4047	1	1	200	CARDINAL
hassl-4047	1	2	2025	CARDINAL
hassl-4047	3	1	kosovo	GPE
hassl-4047	3	2	hashani1	NORP
hassl-4047	4	1	bajrami2	ORG
hassl-4047	4	2	ziberi3 1,2,3faculty of economics	ORG
hassl-4047	4	3	aab college	ORG
hassl-4047	4	4	prishtina	GPE
hassl-4047	4	5	kosovo	GPE
hassl-4047	5	1	1email	DATE
hassl-4047	5	2	2email	CARDINAL
hassl-4047	5	3	3email	CARDINAL
hassl-4047	5	4	10	CARDINAL
hassl-4047	5	5	24 december 2024	DATE
hassl-4047	5	6	9	CARDINAL
hassl-4047	5	7	23	CARDINAL
hassl-4047	5	8	january 2025	DATE
hassl-4047	6	1	kosovo	GPE
hassl-4047	7	1	2012-2021	DATE
hassl-4047	9	1	kosovo	GPE
hassl-4047	12	1	kosovo	GPE
hassl-4047	13	1	kosovo	GPE
hassl-4047	16	1	1	CARDINAL
hassl-4047	20	1	kosovo	GPE
hassl-4047	23	1	social sciences	ORG
hassl-4047	23	2	2025	CARDINAL
hassl-4047	23	3	13	CARDINAL
hassl-4047	23	4	1	CARDINAL
hassl-4047	24	1	200	CARDINAL
hassl-4047	24	2	213	CARDINAL
hassl-4047	24	3	2312-4318	CARDINAL
hassl-4047	24	4	2312-5659	DATE
hassl-4047	24	5	10.18488/73.v13i1.4047	CARDINAL
hassl-4047	24	6	2025	CARDINAL
hassl-4047	27	1	https://www.doi.org/10.18488/73.v13i1.4047	GPE
hassl-4047	27	2	social sciences letters	ORG
hassl-4047	27	3	2025	DATE
hassl-4047	27	4	13(1	DATE
hassl-4047	27	5	200	CARDINAL
hassl-4047	27	6	213 201	CARDINAL
hassl-4047	27	7	2025	CARDINAL
hassl-4047	35	1	jakšić	PERSON
hassl-4047	35	2	2018	DATE
hassl-4047	35	3	the european union	ORG
hassl-4047	35	4	eu	ORG
hassl-4047	35	5	balkan	NORP
hassl-4047	36	1	2012	DATE
hassl-4047	41	1	karabayev	ORG
hassl-4047	41	2	2021	CARDINAL
hassl-4047	42	1	supreme audit	ORG
hassl-4047	42	2	2022	CARDINAL
hassl-4047	43	1	hasan	PERSON
hassl-4047	43	2	2009	DATE
hassl-4047	46	1	2012	DATE
hassl-4047	48	1	dimitrova	NORP
hassl-4047	48	2	bojkovska, & janceva	ORG
hassl-4047	48	3	2019	DATE
hassl-4047	51	1	2018	DATE
hassl-4047	52	1	kosovo	GPE
hassl-4047	52	2	kosovo	GPE
hassl-4047	53	1	kosovo	GPE
hassl-4047	53	2	june 2008	DATE
hassl-4047	54	1	april 2009	DATE
hassl-4047	54	2	social sciences letters	ORG
hassl-4047	54	3	2025	DATE
hassl-4047	54	4	13(1	DATE
hassl-4047	54	5	200	CARDINAL
hassl-4047	54	6	2025	CARDINAL
hassl-4047	56	1	first	ORDINAL
hassl-4047	56	2	annual	DATE
hassl-4047	57	1	2008	DATE
hassl-4047	57	2	kosovo	GPE
hassl-4047	57	3	kcb	ORG
hassl-4047	58	1	kosovo	GPE
hassl-4047	59	1	kosovo	GPE
hassl-4047	59	2	the republic of	GPE
hassl-4047	59	3	kosovo	GPE
hassl-4047	59	4	article 65 (	LAW
hassl-4047	59	5	1	CARDINAL
hassl-4047	59	6	gazette	ORG
hassl-4047	59	7	kosova	GPE
hassl-4047	59	8	2016	DATE
hassl-4047	60	1	kosovo	GPE
hassl-4047	61	1	kosovo	GPE
hassl-4047	62	1	1.1	CARDINAL
hassl-4047	63	1	1	CARDINAL
hassl-4047	65	1	2	CARDINAL
hassl-4047	65	2	kosovo	GPE
hassl-4047	66	1	3	CARDINAL
hassl-4047	66	2	kosovo	GPE
hassl-4047	67	1	1.2	CARDINAL
hassl-4047	68	1	1	CARDINAL
hassl-4047	70	1	2	CARDINAL
hassl-4047	71	1	3	CARDINAL
hassl-4047	72	1	kosovo	GPE
hassl-4047	73	1	1.3	CARDINAL
hassl-4047	74	1	kosovo	GPE
hassl-4047	75	1	section three	LAW
hassl-4047	75	2	section five.	DATE
hassl-4047	76	1	2	CARDINAL
hassl-4047	76	2	one	CARDINAL
hassl-4047	76	3	hasan, 2009	ORG
hassl-4047	77	1	ljubisavljević	PERSON
hassl-4047	77	2	2017	CARDINAL
hassl-4047	77	3	serbia	GPE
hassl-4047	79	1	2022	CARDINAL
hassl-4047	79	2	ukraine	GPE
hassl-4047	82	1	2017	CARDINAL
hassl-4047	82	2	lithuania	GPE
hassl-4047	83	1	lithuania	GPE
hassl-4047	85	1	social sciences letters	ORG
hassl-4047	85	2	2025	DATE
hassl-4047	85	3	13(1	DATE
hassl-4047	85	4	200	CARDINAL
hassl-4047	85	5	2025	CARDINAL
hassl-4047	90	1	karabayev et al	PERSON
hassl-4047	91	1	2021	CARDINAL
hassl-4047	92	1	republican	NORP
hassl-4047	94	1	mandl	ORG
hassl-4047	94	2	2008	DATE
hassl-4047	96	1	bulgaria	GPE
hassl-4047	96	2	greece	GPE
hassl-4047	96	3	france	GPE
hassl-4047	96	4	luxembourg	GPE
hassl-4047	97	1	2023	CARDINAL
hassl-4047	98	1	denmark	GPE
hassl-4047	98	2	finland	GPE
hassl-4047	98	3	norway	GPE
hassl-4047	98	4	germany	GPE
hassl-4047	98	5	canada	GPE
hassl-4047	99	1	estonia	GPE
hassl-4047	99	2	slovakia	GPE
hassl-4047	99	3	slovenia	GPE
hassl-4047	99	4	lithuania	GPE
hassl-4047	99	5	latvia	GPE
hassl-4047	99	6	poland	GPE
hassl-4047	101	1	salih	PERSON
hassl-4047	101	2	almajdob	PERSON
hassl-4047	101	3	2019	DATE
hassl-4047	102	1	pls	NORP
hassl-4047	102	2	supreme audit board	ORG
hassl-4047	102	3	iraq	GPE
hassl-4047	104	1	bostan	GPE
hassl-4047	104	2	tudose	GPE
hassl-4047	104	3	2021	CARDINAL
hassl-4047	104	4	eu	ORG
hassl-4047	106	1	karabayev et al	PERSON
hassl-4047	106	2	2021	CARDINAL
hassl-4047	108	1	republican	NORP
hassl-4047	109	1	2016	CARDINAL
hassl-4047	113	1	ljubisavljević	PERSON
hassl-4047	113	2	2017	CARDINAL
hassl-4047	117	1	social sciences letters	ORG
hassl-4047	117	2	2025	DATE
hassl-4047	117	3	13(1	DATE
hassl-4047	117	4	200	CARDINAL
hassl-4047	117	5	213 204	CARDINAL
hassl-4047	117	6	2025	CARDINAL
hassl-4047	119	1	qatawneh	PERSON
hassl-4047	119	2	2013	DATE
hassl-4047	121	1	karabayev et al	PERSON
hassl-4047	121	2	2021	CARDINAL
hassl-4047	124	1	çiçek	PERSON
hassl-4047	124	2	2019	DATE
hassl-4047	124	3	the supreme audit institution	ORG
hassl-4047	125	1	115	CARDINAL
hassl-4047	126	1	two	CARDINAL
hassl-4047	128	1	2020	DATE
hassl-4047	128	2	kosovo	GPE
hassl-4047	134	1	greek	NORP
hassl-4047	135	1	zgouva, varsos	ORG
hassl-4047	135	2	2018	DATE
hassl-4047	135	3	greek	NORP
hassl-4047	135	4	2008	DATE
hassl-4047	136	1	greece	GPE
hassl-4047	137	1	greece	GPE
hassl-4047	138	1	2.1	CARDINAL
hassl-4047	138	2	kosovo	GPE
hassl-4047	138	3	kosovo	GPE
hassl-4047	138	4	kosovo	GPE
hassl-4047	139	1	kosovo	GPE
hassl-4047	140	1	article 2 of the law	LAW
hassl-4047	140	2	gazette	ORG
hassl-4047	140	3	kosova	GPE
hassl-4047	140	4	2016	DATE
hassl-4047	141	1	article 5	LAW
hassl-4047	141	2	gazette	ORG
hassl-4047	141	3	kosova	GPE
hassl-4047	141	4	2016): •	DATE
hassl-4047	142	1	•	CARDINAL
hassl-4047	142	2	kosovo	GPE
hassl-4047	143	1	•	CARDINAL
hassl-4047	144	1	•	CARDINAL
hassl-4047	146	1	annual	DATE
hassl-4047	146	2	kosovo	GPE
hassl-4047	146	3	the year 2021	DATE
hassl-4047	146	4	2021a	DATE
hassl-4047	146	5	social sciences letters	ORG
hassl-4047	146	6	2025	DATE
hassl-4047	146	7	13(1	DATE
hassl-4047	146	8	200	CARDINAL
hassl-4047	146	9	213 205	CARDINAL
hassl-4047	146	10	2025	CARDINAL
hassl-4047	148	1	kosovo	GPE
hassl-4047	149	1	137	CARDINAL
hassl-4047	149	2	138	CARDINAL
hassl-4047	149	3	article 6	LAW
hassl-4047	149	4	nao	ORG
hassl-4047	149	5	2021/22	CARDINAL
hassl-4047	149	6	season	DATE
hassl-4047	149	7	133	CARDINAL
hassl-4047	150	1	90	CARDINAL
hassl-4047	150	2	12	CARDINAL
hassl-4047	150	3	13	CARDINAL
hassl-4047	150	4	3	CARDINAL
hassl-4047	151	1	14	CARDINAL
hassl-4047	151	2	two	CARDINAL
hassl-4047	152	1	kosovo	GPE
hassl-4047	152	2	112,233,000	MONEY
hassl-4047	152	3	kosovo	GPE
hassl-4047	153	1	covid-19	PRODUCT
hassl-4047	153	2	2021	CARDINAL
hassl-4047	153	3	the previous year	DATE
hassl-4047	156	1	covid-19	ORG
hassl-4047	156	2	2021b	CARDINAL
hassl-4047	157	1	previous years	DATE
hassl-4047	157	2	2021	CARDINAL
hassl-4047	157	3	13,150	CARDINAL
hassl-4047	157	4	923 €	MONEY
hassl-4047	157	5	9,327,936	MONEY
hassl-4047	157	6	3,822,987	MONEY
hassl-4047	158	1	oecd	ORG
hassl-4047	159	1	2011	DATE
hassl-4047	161	1	oecd	ORG
hassl-4047	161	2	2017	DATE
hassl-4047	162	1	2018	DATE
hassl-4047	163	1	the the world bank	ORG
hassl-4047	163	2	2013	DATE
hassl-4047	165	1	3	CARDINAL
hassl-4047	169	1	one	CARDINAL
hassl-4047	170	1	zgouva et al	PERSON
hassl-4047	171	1	2018	DATE
hassl-4047	171	2	one	CARDINAL
hassl-4047	171	3	social sciences letters	ORG
hassl-4047	171	4	2025	DATE
hassl-4047	171	5	13(1	DATE
hassl-4047	171	6	200	CARDINAL
hassl-4047	171	7	213 206	CARDINAL
hassl-4047	171	8	2025	CARDINAL
hassl-4047	178	1	eric	PERSON
hassl-4047	178	2	2021	DATE
hassl-4047	179	1	2023	CARDINAL
hassl-4047	180	1	1972	DATE
hassl-4047	180	2	2012	DATE
hassl-4047	184	1	3.1	CARDINAL
hassl-4047	184	2	the world bank	ORG
hassl-4047	184	3	the years 2012 to	DATE
hassl-4047	184	4	2021	CARDINAL
hassl-4047	185	1	2022	CARDINAL
hassl-4047	185	2	kosovo	GPE
hassl-4047	193	1	𝐺𝐷𝑃𝐺	ORG
hassl-4047	195	1	𝐺𝑆	ORG
hassl-4047	199	1	𝛽1 − 𝛽4	PERSON
hassl-4047	201	1	zivot & wang	ORG
hassl-4047	201	2	2006	DATE
hassl-4047	202	1	sujit & rajesh kumar	ORG
hassl-4047	202	2	2011	DATE
hassl-4047	205	1	2	CARDINAL
hassl-4047	205	2	social sciences letters	ORG
hassl-4047	205	3	2025	DATE
hassl-4047	205	4	13(1	DATE
hassl-4047	205	5	200	CARDINAL
hassl-4047	205	6	2025	CARDINAL
hassl-4047	207	1	𝐴1	PRODUCT
hassl-4047	209	1	+ 𝜙12𝐷𝐺𝑡 + 𝜙13𝐺𝑆𝑡 + 𝜙14𝐺𝑅𝑡 +	DATE
hassl-4047	209	2	+ 𝜀3𝑡	PERSON
hassl-4047	209	3	3	CARDINAL
hassl-4047	209	4	𝐷𝑃𝐺	ORG
hassl-4047	211	1	𝐺𝑆	ORG
hassl-4047	214	1	4	CARDINAL
hassl-4047	215	1	2012	DATE
hassl-4047	215	2	2021	CARDINAL
hassl-4047	216	1	4.1	CARDINAL
hassl-4047	220	1	1	CARDINAL
hassl-4047	221	1	3.779	MONEY
hassl-4047	221	2	9.127	CARDINAL
hassl-4047	221	3	15.252	CARDINAL
hassl-4047	221	4	5.144 8.44 23.34	QUANTITY
hassl-4047	221	5	776.251 129.040	ORG
hassl-4047	221	6	1120.148	CARDINAL
hassl-4047	221	7	1202.04	CARDINAL
hassl-4047	221	8	587.3 1764.7	CARDINAL
hassl-4047	221	9	1	CARDINAL
hassl-4047	221	10	about 3.9 percent	PERCENT
hassl-4047	222	1	2012	DATE
hassl-4047	222	2	2021	DATE
hassl-4047	222	3	2020	DATE
hassl-4047	223	1	9.1 percent	PERCENT
hassl-4047	223	2	2021	CARDINAL
hassl-4047	224	1	15.2	CARDINAL
hassl-4047	225	1	8.4	CARDINAL
hassl-4047	225	2	2012	DATE
hassl-4047	225	3	23.34	CARDINAL
hassl-4047	225	4	2021	CARDINAL
hassl-4047	226	1	776.3 million euros	MONEY
hassl-4047	227	1	2012	DATE
hassl-4047	227	2	2021	DATE
hassl-4047	228	1	1120.1 million euros	MONEY
hassl-4047	229	1	2018	DATE
hassl-4047	229	2	2017	CARDINAL
hassl-4047	230	1	1202.04 million euros	MONEY
hassl-4047	231	1	social sciences letters	ORG
hassl-4047	231	2	2025	DATE
hassl-4047	231	3	13(1	DATE
hassl-4047	231	4	200	CARDINAL
hassl-4047	231	5	2025	CARDINAL
hassl-4047	233	1	2	CARDINAL
hassl-4047	234	1	1%	PERCENT
hassl-4047	234	2	5%	PERCENT
hassl-4047	234	3	10%	PERCENT
hassl-4047	235	1	0.183	CARDINAL
hassl-4047	235	2	0.762	CARDINAL
hassl-4047	235	3	-1.288	ORG
hassl-4047	235	4	zero	CARDINAL
hassl-4047	236	1	1	CARDINAL
hassl-4047	237	1	2	CARDINAL
hassl-4047	239	1	the 1%, 5%	PERCENT
hassl-4047	239	2	10%	PERCENT
hassl-4047	241	1	one	CARDINAL
hassl-4047	246	1	3	CARDINAL
hassl-4047	246	2	shapiro-wilk w	PERSON
hassl-4047	247	1	w	ORG
hassl-4047	247	2	2.445	MONEY
hassl-4047	247	3	0.046	CARDINAL
hassl-4047	247	4	0.945	CARDINAL
hassl-4047	247	5	0.851	MONEY
hassl-4047	247	6	0.895	MONEY
hassl-4047	247	7	0.575	CARDINAL
hassl-4047	247	8	0.870	CARDINAL
hassl-4047	247	9	1.289	MONEY
hassl-4047	247	10	0.865 2.078	MONEY
hassl-4047	247	11	3	CARDINAL
hassl-4047	250	1	less than 0.05	CARDINAL
hassl-4047	255	1	4	CARDINAL
hassl-4047	255	2	shapiro-wilk w	PERSON
hassl-4047	256	1	15.190	CARDINAL
hassl-4047	256	2	0.050	CARDINAL
hassl-4047	256	3	0.607	ORG
hassl-4047	256	4	0.047	CARDINAL
hassl-4047	256	5	0.080	CARDINAL
hassl-4047	256	6	0.030	CARDINAL
hassl-4047	256	7	0.016	CARDINAL
hassl-4047	257	1	0.016	CARDINAL
hassl-4047	257	2	0.544	CARDINAL
hassl-4047	257	3	0.050	CARDINAL
hassl-4047	258	1	less than 0.050	CARDINAL
hassl-4047	258	2	5%	PERCENT
hassl-4047	259	1	social sciences letters	ORG
hassl-4047	259	2	2025	DATE
hassl-4047	259	3	13(1	DATE
hassl-4047	259	4	200	CARDINAL
hassl-4047	259	5	213 209	CARDINAL
hassl-4047	259	6	2025	CARDINAL
hassl-4047	261	1	4	CARDINAL
hassl-4047	261	2	shapiro-wilk w	ORG
hassl-4047	261	3	•	CARDINAL
hassl-4047	261	4	0.050	CARDINAL
hassl-4047	262	1	0.047	CARDINAL
hassl-4047	262	2	5%	PERCENT
hassl-4047	263	1	•	CARDINAL
hassl-4047	263	2	0.030	CARDINAL
hassl-4047	263	3	5%	PERCENT
hassl-4047	264	1	•	CARDINAL
hassl-4047	264	2	0.324	CARDINAL
hassl-4047	265	1	•	CARDINAL
hassl-4047	265	2	0.544	CARDINAL
hassl-4047	267	1	5	CARDINAL
hassl-4047	268	1	ols	ORG
hassl-4047	270	1	3.867	CARDINAL
hassl-4047	271	1	3.780	CARDINAL
hassl-4047	271	2	42.937	CARDINAL
hassl-4047	271	3	2.930	CARDINAL
hassl-4047	271	4	0.666	CARDINAL
hassl-4047	271	5	0.399	CARDINAL
hassl-4047	271	6	4	CARDINAL
hassl-4047	271	7	5	DATE
hassl-4047	271	8	2.493	CARDINAL
hassl-4047	271	9	0.172	CARDINAL
hassl-4047	271	10	52.950	CARDINAL
hassl-4047	271	11	54.463	CARDINAL
hassl-4047	271	12	hannan	GPE
hassl-4047	271	13	51.290	CARDINAL
hassl-4047	271	14	0.007	CARDINAL
hassl-4047	271	15	durbin-watson 1.935	ORG
hassl-4047	271	16	5	CARDINAL
hassl-4047	272	1	one percent	PERCENT
hassl-4047	278	1	𝑅2	CARDINAL
hassl-4047	278	2	0.666	CARDINAL
hassl-4047	278	3	66.6%	PERCENT
hassl-4047	279	1	6	CARDINAL
hassl-4047	281	1	ols	ORG
hassl-4047	281	2	period 2013-2021	DATE
hassl-4047	281	3	9	CARDINAL
hassl-4047	282	1	5.583	CARDINAL
hassl-4047	282	2	5.715	CARDINAL
hassl-4047	282	3	5.300	CARDINAL
hassl-4047	282	4	2	CARDINAL
hassl-4047	282	5	2.41473	CARDINAL
hassl-4047	282	6	1	CARDINAL
hassl-4047	282	7	6	CARDINAL
hassl-4047	282	8	9	CARDINAL
hassl-4047	284	1	4.104	CARDINAL
hassl-4047	285	1	akaike	GPE
hassl-4047	285	2	aic	ORG
hassl-4047	285	3	5.583	CARDINAL
hassl-4047	285	4	social sciences letters	ORG
hassl-4047	285	5	2025	DATE
hassl-4047	285	6	13(1	DATE
hassl-4047	285	7	200	CARDINAL
hassl-4047	285	8	2025	CARDINAL
hassl-4047	287	1	5.715	CARDINAL
hassl-4047	287	2	hannan	GPE
hassl-4047	287	3	5.300	CARDINAL
hassl-4047	288	1	2.41473	CARDINAL
hassl-4047	288	2	0.1202	GPE
hassl-4047	290	1	7	CARDINAL
hassl-4047	290	2	1	CARDINAL
hassl-4047	291	1	44.580	CARDINAL
hassl-4047	291	2	0.822	CARDINAL
hassl-4047	291	3	0.560	CARDINAL
hassl-4047	291	4	1.154	CARDINAL
hassl-4047	291	5	0.040 0.067 0.591	MONEY
hassl-4047	291	6	0.596	CARDINAL
hassl-4047	291	7	0.019	CARDINAL
hassl-4047	291	8	0.021	CARDINAL
hassl-4047	291	9	0.498	TIME
hassl-4047	291	10	4.106	CARDINAL
hassl-4047	292	1	3.928	CARDINAL
hassl-4047	292	2	36.935	CARDINAL
hassl-4047	292	3	3.509	CARDINAL
hassl-4047	292	4	0.701	CARDINAL
hassl-4047	292	5	f(5	GPE
hassl-4047	292	6	3	CARDINAL
hassl-4047	292	7	1.405	CARDINAL
hassl-4047	292	8	0.415	CARDINAL
hassl-4047	292	9	0.037	CARDINAL
hassl-4047	292	10	durbin-watson 1.703	ORG
hassl-4047	292	11	zero	CARDINAL
hassl-4047	292	12	1	CARDINAL
hassl-4047	292	13	3	CARDINAL
hassl-4047	293	1	0.42947	CARDINAL
hassl-4047	295	1	1	CARDINAL
hassl-4047	295	2	1	CARDINAL
hassl-4047	295	3	3	CARDINAL
hassl-4047	296	1	0.42947	CARDINAL
hassl-4047	297	1	7	CARDINAL
hassl-4047	303	1	𝑅2	CARDINAL
hassl-4047	303	2	0.700	CARDINAL
hassl-4047	303	3	70%	PERCENT
hassl-4047	304	1	2017	CARDINAL
hassl-4047	306	1	5	CARDINAL
hassl-4047	306	2	2012	DATE
hassl-4047	306	3	2021	CARDINAL
hassl-4047	306	4	kosovo	GPE
hassl-4047	307	1	the world bank	ORG
hassl-4047	308	1	ols	ORG
hassl-4047	309	1	social sciences letters	ORG
hassl-4047	309	2	2025	DATE
hassl-4047	309	3	13(1	DATE
hassl-4047	309	4	200	CARDINAL
hassl-4047	309	5	2025	CARDINAL
hassl-4047	314	1	𝑅2	CARDINAL
hassl-4047	314	2	0.666	CARDINAL
hassl-4047	314	3	66.6%	PERCENT
hassl-4047	319	1	𝑅2	CARDINAL
hassl-4047	319	2	0.700	CARDINAL
hassl-4047	319	3	70%	PERCENT
hassl-4047	322	1	recent years	DATE
hassl-4047	322	2	kosovo	GPE
hassl-4047	325	1	5.1	CARDINAL
hassl-4047	325	2	kosovo	GPE
hassl-4047	328	1	kosovo	GPE
hassl-4047	330	1	kosovo	GPE
hassl-4047	331	1	5.2	CARDINAL
hassl-4047	332	1	2012–2021	CARDINAL
hassl-4047	332	2	these years	DATE
hassl-4047	332	3	monthly	DATE
hassl-4047	336	1	social sciences letters	ORG
hassl-4047	336	2	2025	DATE
hassl-4047	336	3	13(1	DATE
hassl-4047	336	4	200	CARDINAL
hassl-4047	336	5	213 212	CARDINAL
hassl-4047	336	6	2025	CARDINAL
hassl-4047	348	1	2012	DATE
hassl-4047	350	1	romanian	NORP
hassl-4047	350	2	7(1	DATE
hassl-4047	350	3	40	CARDINAL
hassl-4047	351	1	2022	CARDINAL
hassl-4047	352	1	the institute of state external financial control	ORG
hassl-4047	353	1	kherson state university series economic sciences	ORG
hassl-4047	354	1	l.	GPE
hassl-4047	354	2	d., & mijić	ORG
hassl-4047	354	3	2018	DATE
hassl-4047	356	1	057	CARDINAL
hassl-4047	357	1	https://doi.org/10.22190/fueo1801057b bostan	GPE
hassl-4047	357	2	i.	GPE
hassl-4047	357	3	tudose	PERSON
hassl-4047	357	4	m. b.	PERSON
hassl-4047	357	5	r. i.	PERSON
hassl-4047	357	6	i. c., & clipa	PERSON
hassl-4047	357	7	f.	PERSON
hassl-4047	357	8	2021	CARDINAL
hassl-4047	359	1	13(17	CARDINAL
hassl-4047	359	2	9757	DATE
hassl-4047	360	1	l. j.	PERSON
hassl-4047	360	2	2012	DATE
hassl-4047	361	1	christopher a.	PERSON
hassl-4047	362	1	the scandinavian journal of economics	ORG
hassl-4047	362	2	114(4	CARDINAL
hassl-4047	362	3	1082-1104	DATE
hassl-4047	363	1	çiçek	PERSON
hassl-4047	363	2	h. g.	PERSON
hassl-4047	363	3	s.	PERSON
hassl-4047	363	4	2019	DATE
hassl-4047	366	1	d., & adomavičiūtė	ORG
hassl-4047	366	2	2017	CARDINAL
hassl-4047	368	1	18th	ORDINAL
hassl-4047	369	1	29-44	DATE
hassl-4047	371	1	dimitrova	GPE
hassl-4047	371	2	j.	PERSON
hassl-4047	371	3	bojkovska	GPE
hassl-4047	371	4	k., & janceva, a.	ORG
hassl-4047	371	5	2019	DATE
hassl-4047	372	1	macedonia	GPE
hassl-4047	372	2	montenegro	GPE
hassl-4047	372	3	journal of economics	ORG
hassl-4047	372	4	4(2	CARDINAL
hassl-4047	372	5	71	CARDINAL
hassl-4047	373	1	eric	PERSON
hassl-4047	374	1	2021	CARDINAL
hassl-4047	376	1	b., & mjaku	ORG
hassl-4047	376	2	2020	DATE
hassl-4047	377	1	kosovo	GPE
hassl-4047	378	1	international journal of public sector	ORG
hassl-4047	378	2	6(1	CARDINAL
hassl-4047	378	3	56	CARDINAL
hassl-4047	379	1	https://doi.org/10.1504/ijpspm.2020.10026740 hasan	PERSON
hassl-4047	379	2	h. h.	PERSON
hassl-4047	379	3	2009	DATE
hassl-4047	380	1	yorkshire	PERSON
hassl-4047	380	2	england	GPE
hassl-4047	381	1	university of sheffield	ORG
hassl-4047	382	1	t.,	ORG
hassl-4047	382	2	2011	DATE
hassl-4047	384	1	oecd	ORG
hassl-4047	384	2	https://www.oecd.org/dac/effectiveness/final%20sai%20good%20practice%20note.pdf karabayev	PERSON
hassl-4047	384	3	e. b.	PERSON
hassl-4047	384	4	l. m.	PERSON
hassl-4047	384	5	zeinelgabdin, a. b.	PERSON
hassl-4047	384	6	beisenova	ORG
hassl-4047	384	7	l. z.	PERSON
hassl-4047	384	8	d. a.	PERSON
hassl-4047	384	9	2021	CARDINAL
hassl-4047	386	1	20(1	CARDINAL
hassl-4047	386	2	108	CARDINAL
hassl-4047	387	1	http://dx.doi.org/10.5755/j01.ppaa.20.1.24869 ljubisavljević	ORG
hassl-4047	387	2	s., & grbic	ORG
hassl-4047	387	3	2017	CARDINAL
hassl-4047	390	1	mandl	ORG
hassl-4047	390	2	a., & ilzkovitz	ORG
hassl-4047	390	3	2008	DATE
hassl-4047	392	1	european commission	ORG
hassl-4047	394	1	301	CARDINAL
hassl-4047	395	1	https://doi.org/10.1504/ijpspm.2020.10026740	PERSON
hassl-4047	395	2	social sciences letters	ORG
hassl-4047	395	3	2025	DATE
hassl-4047	395	4	13(1	DATE
hassl-4047	395	5	200	CARDINAL
hassl-4047	395	6	2025	CARDINAL
hassl-4047	398	1	2021a	DATE
hassl-4047	399	1	annual	DATE
hassl-4047	399	2	kosovo	GPE
hassl-4047	402	1	2021b	CARDINAL
hassl-4047	403	1	kosovo	GPE
hassl-4047	403	2	https://zkarks.org/cms/uploads/2022/09/raportivjetoriauditimit_2021_eng.pdf oecd	ORG
hassl-4047	404	1	2017	CARDINAL
hassl-4047	405	1	oecd	ORG
hassl-4047	406	1	kosova	GPE
hassl-4047	407	1	2016	CARDINAL
hassl-4047	410	1	kosovo	GPE
hassl-4047	411	1	kosovo	GPE
hassl-4047	412	1	2018	DATE
hassl-4047	415	1	2023	CARDINAL
hassl-4047	417	1	2013	DATE
hassl-4047	418	1	jordan	GPE
hassl-4047	419	1	4(2	CARDINAL
hassl-4047	419	2	80	CARDINAL
hassl-4047	420	1	salih	PERSON
hassl-4047	420	2	w. k.	PERSON
hassl-4047	420	3	m. s.	PERSON
hassl-4047	420	4	2019	DATE
hassl-4047	421	1	iraq	GPE
hassl-4047	422	1	252	CARDINAL
hassl-4047	423	1	2023	CARDINAL
hassl-4047	425	1	revista economia contemporană	PERSON
hassl-4047	425	2	8(1	CARDINAL
hassl-4047	425	3	153-160	CARDINAL
hassl-4047	427	1	2022	CARDINAL
hassl-4047	429	1	https://www.sigmaweb.org/ourexpertise/public-financial-management-external-audit.htm sujit	PERSON
hassl-4047	429	2	k. s.	PERSON
hassl-4047	429	3	rajesh kumar	PERSON
hassl-4047	429	4	2011	DATE
hassl-4047	431	1	9(2	CARDINAL
hassl-4047	431	2	145	CARDINAL
hassl-4047	432	1	the world bank	ORG
hassl-4047	433	1	2013	DATE
hassl-4047	436	1	2022	CARDINAL
hassl-4047	438	1	2016	DATE
hassl-4047	439	1	rwanda development board	ORG
hassl-4047	440	1	y zgouva	PERSON
hassl-4047	440	2	d. s.	PERSON
hassl-4047	440	3	n. a.	PERSON
hassl-4047	440	4	2018	DATE
hassl-4047	441	1	greece	GPE
hassl-4047	442	1	systemica	GPE
hassl-4047	442	2	8	CARDINAL
hassl-4047	442	3	179	CARDINAL
hassl-4047	443	1	https://doi.org/10.14428/aes.v8i1.56363 zivot	ORG
hassl-4047	443	2	e., & wang	ORG
hassl-4047	443	3	j. (	PERSON
hassl-4047	443	4	2006	DATE
hassl-4047	444	1	2	CARDINAL
hassl-4047	445	1	new york	GPE
hassl-4047	446	1	social sciences letters	ORG
hassl-4047	447	1	https://www.pefa.org/sites/pefa/files/resources/downloads/200225%20pefa%20handbook%20vol%20ii_v2-new-logo.pdf https://www.pefa.org/sites/pefa/files/resources/downloads/200225%20pefa%20handbook%20vol%20ii_v2-new-logo.pdf https://online.stat.psu.edu/stat510/lesson/11/11.2	ORG
hassl-4047	447	2	https://dr.ur.ac.rw/bitstream/handle/123456789/868/umurerwa%20denyse%20thesis.pdf?sequence=1&isallowed=y https://dr.ur.ac.rw/bitstream/handle/123456789/868/umurerwa%20denyse%20thesis.pdf?sequence=1&isallowed=y	DATE