Excessive Caution As A Cause Of Budget Surplus (SILPA): An Analysis Of Auditor-Related Fear In Local Government Budget Execution. International Journal of Environmental Sciences, [S. l.], p. 5887–5890, 2025. DOI: 10.64252/27nxx911. Disponível em: https://theaspd.com/index.php/ijes/article/view/9556.. Acesso em: 13 jun. 2026.