2014/12/29 by Ana María Ríos, Francisco Bastida, Bernardino Benito · 70 citations
Economics, Econometrics and Finance · Social Sciences · #Fiscal Policies and Political Economy #Local Government Finance and Decentralization #Fiscal Policy and Economic Growth #Legislature #Transparency (behavior) #Budget process #Audit #Accounting #Politics #Business #Public administration #Economics #Public economics #Political science #Law
paper · doi:10.1177/0275074014565020
published in The American Review of Public Administration 46(5), 546-568 (SAGE Publishing)
openalex publication_date 2014/12/29 · openalex created_date 2025/10/10 · openalex updated_date 2026/05/21
This article attempts to evaluate the role the legislative budgetary oversight plays in enhancing budget transparency. This relationship has not been empirically tested so far. For a sample of 93 countries surveyed by International Budget Partnership in 2010, we show that, as expected, legislative budgetary oversight has a positive influence on budget transparency. Besides, the legal system, political competition, and economic level are also found to affect budget transparency. As an additional analysis, we investigate the determinants of legislative budgetary oversight along the budgetary process. In this vein, the type of legislature, legal system, Supreme Audit Institution’s budgetary oversight, economic level, and democratic level determine legislative budgetary oversight.