The paper analyzes whether transparency, the quality of budgetary management and the strength of audit institutions have a positive effect on corruption and can increase trust in governments from a comparative analysis. The study is based on panel data from 75 countries worldwide about transparency and corruption published by international organizations, testing a relation between the transparency and accountability of a country and corruption and trust in governments has been tested. The results show that transparency, the quality of budgetary management and audit systems positively affect the perception of corruption. Consequently, politicians must consider enhancing the elaboration and disclosing of accounting information as a tool to improve public management and reduce the perception of corruption. However, it is not found that transparency or strengthening the Supreme Audit Institutions increases the level of confidence.

Accountability and Transparency to Fight against Corruption: An International Comparative Analysis

Aversano, Natalia
2018

Abstract

The paper analyzes whether transparency, the quality of budgetary management and the strength of audit institutions have a positive effect on corruption and can increase trust in governments from a comparative analysis. The study is based on panel data from 75 countries worldwide about transparency and corruption published by international organizations, testing a relation between the transparency and accountability of a country and corruption and trust in governments has been tested. The results show that transparency, the quality of budgetary management and audit systems positively affect the perception of corruption. Consequently, politicians must consider enhancing the elaboration and disclosing of accounting information as a tool to improve public management and reduce the perception of corruption. However, it is not found that transparency or strengthening the Supreme Audit Institutions increases the level of confidence.
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: http://hdl.handle.net/11386/4758096
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus 21
  • ???jsp.display-item.citation.isi??? 18
social impact