@misc{10481/102288,
year = {2024},
month = {10},
url = {https://hdl.handle.net/10481/102288},
abstract = {Transparency has become a key element for pub­lic entities as a mechanism of reliability and account­ability. In addition, the continuous auditing of these entities, as well as the efficient provision of public services, are important elements that can have an impact on a greater degree of transparency. In this paper, the aim is to measure how these factors influ­ence the level of municipal transparency through an analysis of a sample of 143 Spanish municipalities with more than 50,000 inhabitants using the gen­eralized model of moments. The results show that an efficient and highly audited municipality offers a higher level of public information and influences oth­er political and socioeconomic factors.},
organization = {Government of Spain PID2021-128713OB-100},
organization = {University of Granada B-SEJ-476-UGR20},
publisher = {TRAS editors},
keywords = {Transparency},
keywords = {Auditing},
keywords = {Efficiency},
keywords = {Local entities},
keywords = {Public administration},
title = {Beyond Transparency Statements: Explaining the Impact of Efficiency and Auditing on the Disclosure of Public Information},
doi = {10.24193/tras.73E.5},
author = {Garrido Rodríguez, Juan Carlos and Plata Díaz, Ana María and López Hernández, Antonio and Polo Garrido, Fernando},
}