A EFETIVIDADE DOS INSTITUTOS SUPREMOS DE AUDITORIA E DOS LEGISLATIVOS NA TRANSPARÊNCIA FISCAL

• Autor(a) principal: Zuccolotto, Robson
• Data de Publicação: 2014
• Outros Autores: Teixeira, Marco Antônio Carvalho
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/55608
• topic: Transparency. Accountability. Democracy. Corruption. Civil Society; Transparência. Accountability. Democracia. Corrupção. Sociedade Civil.

This study aimed to identify the effectiveness of Supreme Audit Institutions (SAIs) and of the legislatures in budget transparency of countries. Moreover, seeking to test empirically the theory, was analyzed, too, such as transparency improves accountability and how they, together (transparency and accountability) are related to the level of democracy of one country and the perception of corruption. To perform the tests proposed were used multiple linear regression models by ordinary least squares method and the data were obtained from official reports of transparency, democracy and corruption as Open Budget Partnership, Transparency International, the Economist Intelligent Unit's Index and Index Mundi. The results demonstrate that countries where legislatures andSAIshave more independence, constitutionally determined, have also increased transparency. It was noted also that more transparent countries have more and better accountability mechanisms, and thus higher level of democracy and less corruption.