Transparency portals in development cooperation serve two main functions: accountability to a specialist audience and communication with the wider public. In this policy brief, we conduct an international comparison to demonstrate how transparency portals could better fulfil these requirements....

We compare Transparency and Privacy in credit markets. A long-lived borrower, who has a risky investment opportunity, seeks loans from a sequence of short-lived lenders. Under Transparency, all the information about the past investment outcomes is shared among the future lenders, which helps the...

Advances in artificial intelligence and data analytics have notably expanded employers' monitoring and surveillance capabilities, facilitating the accurate observability of work effort. There is an ongoing debate among academics and policymakers about the productivity and broader welfare...

In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research trends. PRISMA method ("Preferred Reporting...

The United Kingdom's (UK) property markets are thought to be a common destination for corrupt and criminal assets and money laundering, with investment often through offshore shell companies. Following the Russian invasion of Ukraine in 2022, we study the impact of the introduction of a policy...

The digital revolution is transforming public financial management (PFM) by introducing technologies such as artificial intelligence (AI), blockchain, and big data analytics to improve efficiency, transparency, and accountability in government operations. This article explores the role of...

The digital revolution is transforming public financial management (PFM) by introducing technologies such as artificial intelligence (AI), blockchain, and big data analytics to improve efficiency, transparency, and accountability in government operations. This article explores the role of...

This study aimed to determine how research has highlighted greenwashing in supply chains by identifying emerging themes and pinpointing gaps that must be addressed in combating greenwashing in global supply chains. Using the PRISMA framework, 58 papers published up to 2024 were critically...

This study explores how corporate reputation and regulation influence the quantity and quality of non-financial information (NFI) disclosure. While internal drivers of NFI reporting are well-studied, external pressures remain underexplored. Analyzing Ibex35 firms (2015-2019) during Spain's...

Accounting fraud poses significant financial and reputational risks for organizations. Traditional detection methods - such as manual audits and red-flag indicators - struggle to keep pace with the growing volume and complexity of financial data. In contrast, artificial intelligence...

This study investigated the nexus between ethical leadership and corporate governance and their collective impact on organizational performance, using MTN Nigeria as a case study. Anchored in stakeholder and agency theoretical frameworks, the research examined how ethical behavior at the...

The article is concerned with understanding the impact of social preferences and wage transparency on the optimal organizational design of firms. We consider a moral-hazard environment with envious workers. The integration of workers in one organizational unit yields productive complementarities...

Content moderation is becoming an increasingly prominent feature of legislation to increase the safety of online spaces. One aspect of this debate is moderating borderline content in the context of terrorism and violent extremism (borderline TVEC). For content moderation approaches to be...

In May 2025, the European Commission published a Roadmap outlining various measures aimed at phasing out all Russian pipeline gas and LNG imports into the EU. It was followed by a legislative Proposal in June, which stipulates firm prohibitions on importing Russian gas and providing long-term...

Blockchain is an innovative solution for many supply chain (SC) issues. This study presents empirical and theoretical evidence to address the following research question: How can blockchain impact the information flow in SCs to enhance cyber resilience? The practice-based view provides...

Motivation: In recent years, foreign aid donors have tried to become more transparent, often by sharing information digitally. However, the politicization of individual aid projects has resulted in biased reporting, raising doubts about the legitimacy of aid in general. We therefore examine...

The Digital Services Act (DSA) marks a paradigmatic shift in platform governance, introducing mechanisms like the Statement of Reasons (SoRs) database to foster transparency and observability of platforms' content moderation practices. This study investigates the DSA Transparency Database as a...

This current opinion explores the transformative potential of explainable artificial intelligence (XAI) for health care management systems. While AI has already demonstrated substantial benefits in clinical decision-making, operational efficiency and patient outcomes, its adoption is often...

This article investigates who ultimately owns the top ten shareholders of 500 of the world's largest multinational corporations (MNCs) and asks why this information is so often not publicly available. Using ultimate beneficial ownership (UBO) research, it identifies the real owners for only 5.8%...

We study the degree and nature of political budget cycles in public investments when two instruments are available: investments by core governments and, more indirectly, by state-owned enterprises (SOEs). While fiscal pressure on core budgets may induce politicians to shift election-induced...

This study examines the impact of Environmental, Social, and Governance Disclosure (ESGD) on a company's ownership structure in predominantly developed economies. It aims to assess whether ESGD influences the shares held by different investor types, with a focus on institutional investors. Using...

The Digital Services Act (DSA) marks a paradigmatic shift in platform governance, introducing mechanisms like the Statement of Reasons (SoRs) database to foster transparency and observability of platforms' content moderation practices. This study investigates the DSA Transparency Database as a...

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....

Background: The increasing complexity of global supply chains has intensified the demand for transparency, traceability, security, and sustainability in logistics and operations. Blockchain technology enables decentralized, immutable frameworks that improve data integrity, automate transactions...

In Umsetzung des Koalitionsvertrages für die 21. Legislaturperiode wurde durch die Bundesministerin für Bildung, Familie, Senioren, Frauen und Jugend, Karin Prien, am 17. Juli eine Kommission "Bürokratiearme Umsetzung der Entgelttransparenzrichtlinie" eingerichtet . Sie soll bis Ende Oktober...

Pay transparency laws are a key policy response to persistent gender wage disparities, yet evidence on their effectiveness is mixed. This meta-analysis synthesizes 268 estimates from 12 studies. Across a broad suite of publication bias diagnostics, we find at most weak evidence of selective...

This study examines the impact of Environmental, Social, and Governance Disclosure (ESGD) on a company's ownership structure in predominantly developed economies. It aims to assess whether ESGD influences the shares held by different investor types, with a focus on institutional investors. Using...