“…To decrease the level of corruption, transparency has a role in providing better context for the economic growth, efficiency, and development as a means of improving governance (Meón and Weill, 2005 (Chadwick, 2003). The internet usage can also improve internal business processes, improve service quality, increase citizen participation, and enable to disseminate government information more easily and cheaply (Moon, Lee, and Roh, 2014). Website helps the users find the financial information via web pages, links on homepage, and search engine (Styles and Tennyson, 2007).…”