Beyond Transparency Statements: Explaining the Impact of Efficiency and Auditing on the Disclosure of Public Information

• DOI: 10.24193/tras.73e.5
• Publication Date: 2024-11-08T11:31:03Z
• Authors: Juan-Carlos GARRI...; Ana María PLATA-DÍAZ; ; Antonio M. LÓPEZ-...; ; Fernando POLO GAR...
• Keywords: Public disclosure; Public information

Transparency has become a key element for public entities as mechanism of reliability and accountability. In addition, the continuous auditing these entities, well efficient provision services, are important elements that can have an impact on greater degree transparency. this paper, aim is to measure how factors influence level municipal transparency through analysis sample 143 Spanish municipalities with more than 50,000 inhabitants using generalized model moments. The results show highly audited municipality offers higher information influences other political socioeconomic factors.