Citations (76)
Keep up to date with the latest research on this topic with citation updates for this article.
Read on this site (16)
Juliano Francisco Baldissera, Denis Dall’Asta, Delci Grapegia Dal Vesco, Jorge Eduardo Scarpin & Clóvis Fiirst. (2023) Determinants of public transparency: A study in Brazilian local governments. Public Money & Management 43:4, pages 331-339.
Read now
Read now
Marco Bisogno & Beatriz Cuadrado-Ballesteros. (2022) Budget transparency and governance quality: a cross-country analysis. Public Management Review 24:10, pages 1610-1631.
Read now
Read now
Yen Thi Tran, Nguyen P. Nguyen & Lam Dang Nguyen. (2022) Results-oriented Culture and Organizational Performance: The Mediating Role of Financial Accountability in Public Sector Organizations in Vietnam. International Journal of Public Administration 45:3, pages 257-272.
Read now
Read now
Vincent Mabillard & Nicolas Keuffer. (2022) Does freedom of information contribute to more open administrations? An empirical analysis of the link between active and passive forms of transparency. International Review of Public Administration 27:1, pages 55-72.
Read now
Read now
María Dolores Guillamón & Beatriz Cuadrado-Ballesteros. (2021) Is transparency a way to improve efficiency? An assessment of Spanish municipalities. Regional Studies 55:2, pages 221-233.
Read now
Read now
Ricardo Matheus & Marijn Janssen. (2020) A Systematic Literature Study to Unravel Transparency Enabled by Open Government Data: The Window Theory. Public Performance & Management Review 43:3, pages 503-534.
Read now
Read now
Pierre Donatella. (2020) Is political competition a driver of financial performance adjustments? An examination of Swedish municipalities. Public Money & Management 40:2, pages 122-130.
Read now
Read now
Shuo Sun & Rhys Andrews. (2020) The determinants of fiscal transparency in Chinese city-level governments. Local Government Studies 46:1, pages 44-67.
Read now
Read now
Andrés Navarro-Galera, David Ortiz-Rodríguez & Francisco José Alcaraz-Quiles. (2019) Un impulso a la transparencia sobre sostenibilidad en gobiernos locales europeos mediante factores poblacionales, socioeconómicos, financieros y legales. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48:4, pages 525-554.
Read now
Read now
Liucija Birskyte. (2019) Determinants of Budget Transparency in Lithuanian Municipalities. Public Performance & Management Review 42:3, pages 707-731.
Read now
Read now
Gabriel Piña & Claudia Avellaneda. (2019) Central Government Strategies to Promote Local Governments’ Transparency: Guidance or Enforcement?. Public Performance & Management Review 42:2, pages 357-382.
Read now
Read now
Benedetta Gesuele, Concetta Metallo & Sergio Longobardi. (2018) The Determinants of E-Disclosure Attitude: Empirical Evidences from Italian and Spanish Municipalities. International Journal of Public Administration 41:11, pages 921-934.
Read now
Read now
Fabio Monteduro. (2017) The Adoption of Outcome-Related Performance Indicators in External Reporting: An Empirical Study. International Journal of Public Administration 40:10, pages 860-874.
Read now
Read now
Mattias Haraldsson. (2017) When revenues are not revenues: the influence of municipal governance on revenue recognition within Swedish municipal waste management. Local Government Studies 43:4, pages 668-689.
Read now
Read now
Alex Ingrams. (2017) Managing governance complexity and knowledge networks in transparency initiatives: the case of police open data. Local Government Studies 43:3, pages 364-387.
Read now
Read now
Nuno Ferreira da Cruz, António F. Tavares, Rui Cunha Marques, Susana Jorge & Luís de Sousa. (2016) Measuring Local Government Transparency. Public Management Review 18:6, pages 866-893.
Read now
Read now
Articles from other publishers (60)
Johnathon Cziffra, Steve Fortin & Zvi Singer. (2022) Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States. Review of Accounting Studies 28:2, pages 1035-1073.
Crossref
Crossref
Kalina Kely Miranda Leite & Aluska Ramos De Lira. (2023) Análise dos fatores determinantes da transparência na gestão pública dos estados brasileiros: uma abordagem à luz da teoria da agência. Revista de Gestão e Secretariado (Management and Administrative Professional Review) 14:4, pages 5785-5806.
Crossref
Crossref
Yosra Mnif & Yosra Gafsi. (2023) The influence of the socioeconomic and politico-administrative environment on the extent of compliance with IPSAS in developing countries. Journal of Accounting in Emerging Economies.
Crossref
Crossref
Carla Alexandra Martinho, Paula Alexandra Rocha Gomes Dos Santos, Mariana Escaninha & Carlos Pedro dos Santos Pinho. (2023) Determinantes do índice de transparência municipal em Portugal (2013 a 2017). Revista de Gestão e Secretariado (Management and Administrative Professional Review) 14:3, pages 4420-4436.
Crossref
Crossref
Rossalina Christanti, Wahju Satria Wibowo & Yahya Wijaya. (2023) Perceptions of Church Financial Transparency: Ethical-Theological Analysis and Financial Accountability. Evangelikal: Jurnal Teologi Injili dan Pembinaan Warga Jemaat 7:1, pages 35.
Crossref
Crossref
Giang Nguyen Thuc Huong, Hanh Minh Thai & Dao Thanh Binh. 2023. Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022). Proceedings of the 4th Asia Pacific Management Research Conference (APMRC 2022)
594
607
.
Azwir Nasir, Meilda Wiguna, Andreas Andreas, Hardi Hardi & Taufeni Taufik. (2022) Analysis of potential factors of financial statement disclosure: Evidence from Indonesian local government. Investment Management and Financial Innovations 20:1, pages 38-47.
Crossref
Crossref
Mattias Haraldsson. (2021) Capital expenditure deviations in a fragmented municipal context – the case of the Swedish municipal water and sewerage sector. Journal of Public Budgeting, Accounting & Financial Management 34:6, pages 26-45.
Crossref
Crossref
Pierre Donatella, Mattias Haraldsson & Torbjörn Tagesson. (2021) Reporting on COVID-19 – or not? Annual report disclosure of the pandemic as a subsequent event. Journal of Public Budgeting, Accounting & Financial Management 34:6, pages 117-136.
Crossref
Crossref
Pierre Donatella. (2021) Further evidence on the relationship between audit industry specialisation and public sector audit quality. Financial Accountability & Management 38:4, pages 512-529.
Crossref
Crossref
Laura Alcaide Muñoz, Manuel Pedro Rodríguez Bolívar & Cinthia L. Villamayor Arellano. (2022) Factors in the adoption of open government initiatives in Spanish local governments. Government Information Quarterly 39:4, pages 101743.
Crossref
Crossref
Mina Ramzy & Bahaa Ibrahim. (2022) The evolution of e-government research over two decades: applying bibliometrics and science mapping analysis. Library Hi Tech.
Crossref
Crossref
Gregory Porumbescu, Albert Meijer & Stephan Grimmelikhuijsen. 2022. Government Transparency. Government Transparency.
Dau Thi Kim Thoa & Vo Van Nhi. (2021) Improving the quality of the financial accounting information through strengthening of the financial autonomy at public organizations. Journal of Asian Business and Economic Studies 29:1, pages 66-82.
Crossref
Crossref
Víctor Castañeda-Rodríguez. (2022) Is IPSAS Implementation Related to Fiscal Transparency and Accountability?. BAR - Brazilian Administration Review 19:1.
Crossref
Crossref
Mahmood Khosrowjerdi. 2022. Information for a Better World: Shaping the Global Future. Information for a Better World: Shaping the Global Future
143
160
.
Carlos Augusto Rincón Soto, Mauricio Gómez Villegas & Yaismir Adriana Rivera Arrubla. (2021) Los diseños de índices de divulgación de información financiera en Internet. Una revisión sistemática de la literatura. Cuadernos de Administración 34.
Crossref
Crossref
Amanda Rutherford & G. Breck Wightman. (2021) Inside the Push for Good Governance: Institutional Predictors of Administrative Transparency in Public Organizations. The American Review of Public Administration 51:8, pages 590-604.
Crossref
Crossref
Bernardino Benito, María-Dolores Guillamón & Ana-María Ríos. (2021) Transparency and efficient management in local governments. Cities 115, pages 103234.
Crossref
Crossref
Antonio Massarutto, Andrea Garlatti, Stefano Miani, Ernesto Cassetta & Silvia Iacuzzi. (2020) Evaluating the performance of local SoEs as output‐maximizing entities: The case of Friuli Venezia Giulia. Annals of Public and Cooperative Economics 92:2, pages 307-332.
Crossref
Crossref
Pierre Donatella & Torbjörn Tagesson. (2020) CFO characteristics and opportunistic accounting choice in public sector organizations. Journal of Management and Governance 25:2, pages 509-534.
Crossref
Crossref
Rodrigo Silva Diniz Leroy, Antônio Carlos Brunozi Júnior & Lucimar Antônio Cabral de Ávila. (2021) Países mais Transparentes são mais Democráticos?. Contabilidade Gestão e Governança 24:1, pages 130-147.
Crossref
Crossref
Beatriz Cuadrado-Ballesteros, Francesca Citro & Marc Bisogno. (2020) Le rôle de la comptabilité publique dans le contrôle de la corruption : une évaluation des pays de l’OCDE. Revue Internationale des Sciences Administratives Vol. 86:4, pages 761-781.
Crossref
Crossref
Beatriz Cuadrado-Ballesteros, Francesca Citro & Marco Bisogno. (2019) The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences 86:4, pages 729-748.
Crossref
Crossref
Antonio F. Tavares & Nuno F. da Cruz. (2020) Explaining the transparency of local government websites through a political market framework. Government Information Quarterly 37:3, pages 101249.
Crossref
Crossref
Pierre Donatella. (2020) Determinants of mandatory disclosure compliance in Swedish municipalities. Journal of Public Budgeting, Accounting & Financial Management 32:2, pages 247-265.
Crossref
Crossref
Yosra Mnif & Yosra Gafsi. (2020) A contingency theory perspective on the analysis of central government accounting disclosure under International Public Sector Accounting Standards (IPSAS). Meditari Accountancy Research 28:6, pages 1089-1117.
Crossref
Crossref
Juliano Francisco Baldissera, Denis Dall’Asta, Luiz Fernande Casagrande & Abdinardo Moreira Barreto de Oliveira. (2020) Influence of socio-economic, financial-budgetary and political-electoral aspects on the transparency of local governments. Revista de Administração Pública 54:2, pages 340-359.
Crossref
Crossref
Juliano Francisco Baldissera, Denis Dall’Asta, Luiz Fernande Casagrande & Abdinardo Moreira Barreto de Oliveira. (2020) Influência dos aspectos socioeconômicos, financeiro-orçamentários e político-eleitorais na transparência dos governos locais. Revista de Administração Pública 54:2, pages 340-359.
Crossref
Crossref
Qiuxian Hu, Leibao Zhang, Wenyu Zhang & Shuai Zhang. (2020) Empirical Study on the Evaluation Model of Public Satisfaction With Local Government Budget Transparency: A Case From China. SAGE Open 10:2, pages 215824402092406.
Crossref
Crossref
Helena Carla Antunes Mendes, Carlos Santos, Augusta Ferreira, Rui Pedro Figueiredo Marques, Graça Azevedo & Jonas da Silva Oliveira. 2020. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management. Tools, Strategies, and Practices for Modern and Accountable Public Sector Management
196
226
.
Fabio Monteduro & Veronica Allegrini. (2020) How outsourcing affects the e-disclosure of performance information by local governments. Government Information Quarterly 37:1, pages 101398.
Crossref
Crossref
Asya Cooley. (2019) Predictors of online accountability practices in US hospitals: An exploratory investigation. The International Journal of Health Planning and Management 35:1.
Crossref
Crossref
Sabina Schnell & Suyeon Jo. (2019) Which Countries Have More Open Governments? Assessing Structural Determinants of Openness. The American Review of Public Administration 49:8, pages 944-956.
Crossref
Crossref
Francisca Tejedo Romero & Joaquim Filipe Ferraz Esteves Araujo. (2019) Explaining the freedom of information in local government: What influences information disclosure?. Contaduría y Administración 65:4, pages 197.
Crossref
Crossref
Yosra Mnif Sellami & Yosra Gafsi. (2019) Public management systems, accounting education, and compliance with international public sector accounting standards in sub-Saharan Africa. International Journal of Public Sector Management 33:2/3, pages 141-164.
Crossref
Crossref
Jesús García-García & Ricardo Curto-Rodríguez. (2019) El ejercicio de la rendición de cuentas mediante portales de datos abiertos en las comunidades autónomas españolas. IDP Revista de Internet Derecho y Política:29.
Crossref
Crossref
David Ortiz-Rodríguez, Laura Alcaide-Muñoz, Jesús Mauricio Flórez-Parra & Antonio Manuel López-Hernández. 2019. Organizational Auditing and Assurance in the Digital Age. Organizational Auditing and Assurance in the Digital Age
203
222
.
Juan C. Garrido-Rodríguez, Antonio M. López-Hernández & José L. Zafra-Gómez. (2019) The impact of explanatory factors on a bidimensional model of transparency in Spanish local government. Government Information Quarterly 36:1, pages 154-165.
Crossref
Crossref
Natalia Aversano, Paolo Tartaglia Polcini, Giuseppe Sannino & Francesco Agliata. 2019. Financial Sustainability of Public Sector Entities. Financial Sustainability of Public Sector Entities
185
205
.
Sigit Wahyu Kartiko, Hilda Rossieta, Dwi Martani & Trisacti Wahyuni. (2018) Measuring accrual-based IPSAS implementation and its relationship to central government fiscal transparency. BAR - Brazilian Administration Review 15:4.
Crossref
Crossref
David Hay & Carolyn Cordery. (2017) The value of public sector audit: Literature and history. Journal of Accounting Literature 40:1, pages 1-15.
Crossref
Crossref
David Ortiz-Rodríguez, Andrés Navarro-Galera & Francisco J. Alcaraz-Quiles. (2015) The Influence of Administrative Culture on Sustainability Transparency in European Local Governments. Administration & Society 50:4, pages 555-594.
Crossref
Crossref
Francisca Tejedo-Romero & Joaquim Filipe Ferraz Esteves de Araujo. (2015) Determinants of Local Governments’ Transparency in Times of Crisis: Evidence From Municipality-Level Panel Data. Administration & Society 50:4, pages 527-554.
Crossref
Crossref
Gabriel Puron-Cid & Manuel Pedro Rodríguez Bolívar. (2018) The effects of contextual factors into different features of financial transparency at the municipal level. Government Information Quarterly 35:1, pages 135-150.
Crossref
Crossref
Nina David. 2018. International E-Government Development. International E-Government Development
73
96
.
Francisco J. Alcaraz-Quiles, Elena Urquia-Grande, Clara I. Muñoz-Colomina & Antti Rautiainen. 2018. International E-Government Development. International E-Government Development
291
306
.
Sven-Olof Collin, Mattias Haraldsson, Torbjörn Tagesson & Veronica Blank. (2017) Explaining municipal audit costs in Sweden: Reconsidering the political environment, the municipal organisation and the audit market. Financial Accountability & Management 33:4, pages 391-405.
Crossref
Crossref
Laura Alcaide–Muñoz, Manuel Pedro Rodríguez–Bolívar, Manuel Jesús Cobo & Enrique Herrera–Viedma. (2017) Analysing the scientific evolution of e-Government using a science mapping approach. Government Information Quarterly 34:3, pages 545-555.
Crossref
Crossref
C. G. Reddick, A. T. Chatfield & G. Puron-Cid. (2017) Online Budget Transparency Innovation in Government. Online Budget Transparency Innovation in Government.
Alex Ingrams. (2017) The transparency performance puzzle: A fuzzy set qualitative comparative analysis of policy failure in open government initiatives. Information Polity 22:1, pages 25-39.
Crossref
Crossref
Christopher G. Reddick, Akemi Takeoka Chatfield & Uuf Brajawidagda. (2016) Open government process and government transparency in crisis communication: The case of AirAsia QZ8501 crash. Information Polity 21:3, pages 255-271.
Crossref
Crossref
Mattias Haraldsson. (2016) Transparency and accountability lost?. Journal of Accounting & Organizational Change 12:3, pages 254-280.
Crossref
Crossref
Ana-María Ríos, Francisco Bastida & Bernardino Benito. (2014) Budget Transparency and Legislative Budgetary Oversight. The American Review of Public Administration 46:5, pages 546-568.
Crossref
Crossref
Joaquim Filipe Ferraz Esteves de Araujo & Francisca Tejedo-Romero. (2016) Local government transparency index: determinants of municipalities’ rankings. International Journal of Public Sector Management 29:4, pages 327-347.
Crossref
Crossref
Andrés Navarro-Galera, Francisco José Alcaraz-Quiles & David Ortiz-Rodríguez. (2016) Online dissemination of information on sustainability in regional governments. Effects of technological factors. Government Information Quarterly 33:1, pages 53-66.
Crossref
Crossref
Laura Alcaide Muñoz & Manuel Pedro Rodríguez Bolívar. 2015. Electronic Government. Electronic Government
59
75
.
Antonio F. Tavares & Nuno Ferreira da Cruz. (2014) The determinants of local government transparency. The determinants of local government transparency.
Dewan Azmal Hossain. (2021) What does current literature reveal about Public sector audit? Literature Review. SSRN Electronic Journal.
Crossref
Crossref
Johnathon Cziffra, Steve Fortin & Zvi Singer. (2018) The Effects of Audit Market Concentration and Auditor Reputation on Audit Quality: Evidence from Government Auditors. SSRN Electronic Journal.
Crossref
Crossref