... to International Organization of Supreme Audit Institutions (INTOSAI) principles of transparency, accountability and effectiveness. In this regard, the study identifies areas of institutional communication that could be strengthened to enhance accountability and foster institutional legitimacy. Design...

...Sewornu Kobla Afadzinu Purpose This study examines how political influence over the appointment of the Auditor-General (AG) in Ghana can undermine audit transparency, institutional independence and public trust in fiscal accountability. It investigates how executive control undermines...

...Ana-María Ríos; María-Dolores Guillamón; Bernardino Benito Purpose Nowadays, there is a strong public interest in promoting transparency to be informed about the actions of the public sector. At the same time, there has been a significant change in society’s perceptions and concerns about...

...Beatriz Cuadrado-Ballesteros; Ana-María Ríos; María-Dolores Guillamón Purpose Literature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description...

...Redeemer Krah; Gerard Mertens While prior studies focus on the measurement and determinant of financial transparency, this study links financial transparency to revenue mobilisation in the local government of sub-Saharan Africa. Transparency Financial information Trust Willingness...

... and the European Court of Auditors (ECA) – based on a broad range of attributes varying from the SAIs' environment to its structure, activity, resources or transparency. Design/methodology/approach The authors apply quantitative methodology for clustering by means of multidimensional scaling and regressive...

..., an index for the BAC is constructed by including OECD budgetary data from three dimensions: reliability of projections, openness to legislative scrutiny and transparency. The proposed BAC index is validated by checking that larger values of the index are associated with the higher fiscal discipline scores...

...Janet R. Jones; Amy Foshee Holmes; Mary Fischer; Brooklyn Cole Purpose The purpose of this paper is to investigate how trust, honesty and transparency impact the willingness and timeliness of communicating financial information between Government Finance Officers (GFOs) and members...