Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach

Benito, Bernardino; Bastida, Francisco

doi:10.1111/j.1540-6210.2009.01988.x

Cited by 192 publications

(144 citation statements)

References 22 publications

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“…Previous studies also confirmed that strengthening the role of the audit as part of the element of governance can improve a country's transparency (Benito & Bastida, 2009;De Renzio & Masud, 2011). It supports the argument that enforcing the level of accountability and transparency by strengthening the SAI can improve the accounting disclosure in a country.…”

mentioning

confidence: 48%

“…Studies conducted by Benito andBastida (2009) andDe Renzio andMasud (2011) show that good governance is associated with the level of transparency in a Coefficient test Prob.…”

Section: Resultsmentioning

confidence: 99%

“…A previous study found that external auditors have an important role in enhancing the disclosure of accounting information in local government (Copley, 1991). Studies at the central government level generally indicate a new audit role as part of the element of governance that contributes to improving the level of transparency (Benito & Bastida, 2009;De Renzio & Masud, 2011). The role of the Supreme Audit Institution (SAI) was assessed based on the perception of auditor independency (Seifert et al, 2013).…”

mentioning

confidence: 99%

See 2 more Smart Citations

Competition and Cooperation in Economics and Business

Husodo¹,

Gitaharie²,

Gani³

et al. 2017

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Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Although all care is taken to ensure integrity and the quality of this publication and the information herein, no responsibility is assumed by the publishers nor the author for any damage to the property or persons as a result of operation or use of this publication and/or the information contained herein. Business -Gani et al. (Eds) © 2018 Taylor & Francis Group, London, ISBN 978-1-138-62666-9 v Business -Gani et al. (Eds) © 2018 Taylor & Francis Group, London, ISBN 978-1-138-62666-9 ix Preface This book is one of the five volumes of proceedings that provides an opportunity for readers to engage with selected papers presented at the 1st Asia-Pacific Forum for Research in Social Sciences and Humanities (1st APRISH) conference held in Depok (Indonesia) on November 7-9, 2016. Quoting the theme of the conference "Competition and Cooperation in the Globalized World," this book would be a valuable contribution to get a better understanding of the future global challenges. Readers will find a broad range of research reports on topics ranging from globalization, poverty, population and some macroprudential perspectives on managing the risk of a more integrated world. One of the unique and valuable dimensions of this conference is the capability for blending the chemistries among educators, students, and researchers from around the world to discuss globalization in a broad spectrum. The reader will discover both common challenges and creative solutions emerge from very diverse settings. The relevance of the conference's theme, towards an evidence-based society, for a variety of disciplines, is reflected in the diverse range of papers that have been submitted for publication. These serve to demonstrate the natural attraction of the conference for sharing ideas and findings within an international community. Overall, the conference was undoubtedly very successful. Plenary lectures and presentations were successfully bridging the gap between the different fields of social sciences, making it possible for non-experts in a given area to gain insight into new areas. Also, among the speakers there were some young scientists, namely, doctoral, master's and undergraduate students, who bring new perspectives to their fields. Terms of use: Documents in EconStor may Competition and Cooperation in Economics and Competition and Cooperation in Economics andThe editors would like to thank all those who have contributed to submit full papers for this conference. We rece...

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mentioning

confidence: 48%

“…Studies conducted by Benito andBastida (2009) andDe Renzio andMasud (2011) show that good governance is associated with the level of transparency in a Coefficient test Prob.…”

Section: Resultsmentioning

confidence: 99%

mentioning

confidence: 99%

See 1 more Smart Citation

Competition and Cooperation in Economics and Business

Husodo¹,

Gitaharie²,

Gani³

et al. 2017

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“…Foreign reserves in democracies were higher before elections (Jäger 2016). Transparency may mitigate political budget cycles (Benito and Bastida 2009). On public investment and re-election prospects, see Katsimi and Sarantides (2015).…”

Section: Introductionmentioning

confidence: 99%

Electoral cycles in MPs’ salaries: evidence from the German states

Kauder

Krause

Potrafke

2017

Int Tax Public Finance

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“…Previous studies have proposed the usefulness of comparing sustainability transparency practices across different contexts given that the administrative cultures of different countries influence the level of government openness toward citizens and their accountability practices [21].…”

Section: Introductionmentioning

confidence: 99%

Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures

et al. 2017

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Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.

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Budget Transparency, Fiscal Performance, and Political Turnout: An International Approach

Cited by 192 publications

References 22 publications

Competition and Cooperation in Economics and Business

Competition and Cooperation in Economics and Business

Electoral cycles in MPs’ salaries: evidence from the German states

Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures

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