In recent decades budget transparency has come to be seen as a pillar of good governance.
This article reviews budget‐related transparency and accountability initiatives (TAIs) to …

The global financial crisis and the debt crisis of the EU countries revealed serious
weaknesses in fiscal reporting. As a consequence, uncertainties regarding the real situation …

Interest in the political and economic consequences of transparency has grown significantly
over the past decade. The literature, however, has been hampered by methodological …

Impact and effectiveness of transparency and accountability initiatives Review of impact and
effectiveness of transparency and Page 1 Electronic copy available at: http://ssrn.com/abstract=2188139 …

Increased fiscal transparency is associated with improved budgetary outcomes, lower
sovereign borrowing costs, decreased corruption, and less creative accounting by …

International relations would be a very different discipline today were it not for the
contributions of Robert O. Keohane. The citation trail alone, which passes through countless …

This article analyzes the political origins of differences in adherence to the fiscal framework
of the European Union (EU). It shows how incentives to use fiscal policy for electoral …

Fiscal transparency can provide policymakers with incentives to adopt better policies by
enhancing the public debate on the design and sustainability of fiscal policy and …

Fiscal transparency and participation in government budgeting are widely promoted, yet
claims about their benefits are rarely based on convincing evidence. We provide the first …

Transparency in public budgeting has been a recognized principle of sound governance for
a long time. Yet, reliable measures of budget transparency are hard to come by. This article …