The three independent MPs who will be central to forming new government have demanded both Labor and the Coalition submit their policies to Treasury for costing.
Mr Abbott has refused, saying he will not do so until the source of a Treasury leak has been identified.
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On Lateline last night, Senator Brown says the motives for the budget hold up look suspicious.
"This is now becoming a show of rejection of the independents by Mr Abbott," he told ABC TV's Lateline.
"He either wants them to surrender their independence and become numbers in a government that he establishes nailed down with total support for him, or there's a move starting underway here to get a new election underway, which is quite unwarranted."
"In fact, [they're] publicly saying 'We won't do a simple thing like have Treasury cost the Coalition's program so put that in your pipe and smoke it'."
The Greens leader has questioned why the Coalition has been reluctant to submit its budget estimates, asking what the party has to hide.
One of the three key independents, Bob Katter, has described Mr Abbott's reticence on the issue as 'tomfoolery'.
"If he looks so bad and he's got something to hide, it makes it much more difficult for us to give him the gong to become prime minister," Mr Katter said.
Another of the so-called 'kingmakers', Tony Windsor, says Mr Abbott's offer to present the findings of an independent accounting firm used by the Coalition, was not acceptable.
"I think it's appropriate that both sides be costed by the same person," Mr Windsor says.
"I think Tony Abbott will probably reverse this decision, and he'd be pretty silly if he didn't."
