Beyond Transparency Statements: Explaining the Impact of Efficiency and Auditing on the Disclosure of Public Information Garrido Rodríguez, Juan Carlos Plata Díaz, Ana María López Hernández, Antonio Polo Garrido, Fernando Transparency Auditing Efficiency Local entities Public administration This research was carried out with financial support from the Government of Spain, the Ministry of Science and Innovation (Research Project PID2021-128713OB-100), and the University of Granada (Research Project B-SEJ-476-UGR20) 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. 2025-02-14T07:48:05Z 2025-02-14T07:48:05Z 2024-10-29 journal article Garrido Rodríguez, Juan Carlos et al. Beyond Transparency Statements: Explaining the Impact of Efficiency and Auditing on the Disclosure of Public Information. Transylvanian Review of Administrative Sciences, No. 73 E/2024, pp. 75–93. DOI: 10.24193/tras.73E.5 https://hdl.handle.net/10481/102288 10.24193/tras.73E.5 eng http://creativecommons.org/licenses/by/4.0/ open access Atribución 4.0 Internacional TRAS editors