This paper examines whether and how national audits affect local fiscal transparency in China. Using panel data from 30 … provinces between 2009 and 2018, we find that national audits significantly improve local fiscal transparency after controlling … for various economic and institutional factors. The effect of national audits on fiscal transparency varies significantly …

This report calls for radical debt transparency, to shift from current, often opaque, practices toward full and timely … disclosure. Since the World Bank's first comprehensive assessment of debt transparency in developing countries in 2021, more … transparency. This will require greater participation in transparency initiatives from both debtor and creditor countries, and …

Purpose Despite considerable evidence of the benefits of organizational transparency, policies to enhance transparency … of organizational transparency and their interrelationships. This study examines the interplay among the forces that … influence organizational transparency, and thus answers numerous calls for developing a deeper theoretical understanding of the …

included in the Fund's Fiscal Transparency Code. Panama's ratings are lower than those of regional comparators, especially in … the area of fiscal risks. The team developed high-priority recommendations to improve Panama's fiscal transparency …