La relación entre la auditoría, la corrupción política y la transparencia informativaun análisis comparativo de las Comunidades Autónomas españolas

  1. Vela-Bargues, José Manuel 1
  2. Polo-Garrido, Fernando 1
  3. de la Higuera, Emilio J. 2
  4. Pérez-López, Gemma 3
  1. 1 Universidad Politécnica de Valencia
    info

    Universidad Politécnica de Valencia

    Valencia, España

    ROR https://ror.org/01460j859

  2. 2 Campus de Melilla
  3. 3 Universidad de Granada
    info

    Universidad de Granada

    Granada, España

    ROR https://ror.org/04njjy449

Zugehörigkeit anzeigen +
Zeitschrift:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Datum der Publikation: 2022

Ausgabe: 25

Nummer: 1

Seiten: 31-44

Art: Artikel

DOI: 10.6018/RCSAR.403611 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Andere Publikationen in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Zusammenfassung

Nowadays, public administrations are experiencing a trend towards greater control and supervision as a result of citizen demands and the financial situation of recent years. Specifically, the Spanish Autonomous Communities have suffered greatly from the effects of the economic crisis of 2008 and they have detected a large number of political corruption processes, which has focused the attention of experts. Therefore, the main objective of this work is to evaluate the effect that the level of implementation of external auditing and the degree of information transparency have on political corruption in the Spanish Autonomous Public Administration. To do this, firstly, a review of the current level of implementation of external auditing in the Autonomous Communities, its transparency level and the degree of political corruption at the regional level is carried out. Secondly, an exploratory study consisting of a bivariate analysis and a regression model is performed. The results of the bivariate analysis show that there is a significant relationship between the level of external audit implementation and transparency. However, the regression model indicates that neither transparency nor auditing has a significant influence on corruption, except when we analyze partial audit and transparency indexes since the 2010 PGCP turns out to have a significant effect regarding corruption cases.

Bibliographische Referenzen

  • Alonso, M. L., & García-García, J. (2014). Evaluación de la Transparencia Municipal en el Principado de Asturias. Auditoría Pública, 64, 75-86.
  • Andersen, T. B. (2009). E-government as an anti-corruption strategy. Information Economics and Policy, 21(3), 201-210. https://doi.org/10.1016/j.infoecopol.2008.11.003
  • Avis, E., Ferraz, C., & Finan, F (2018). Do Government Audits Reduce Corruption? Estimating the Impacts of Exposing Corrupt Politicians. Journal of Political Economy, 126(5), 1912-1964. https://doi.org/10.1086/699209
  • Bellod, J. (2008). Significado y evaluación de la transparencia presupuestaria en las Comunidades Autónomas. Auditoría Pública, 45, 103-115.
  • Benito, B., Guillamón, M. D., Ríos, A. M., & Bastida, F. (2018). Can salaries and re-election prevent political corruption? An empirical evidence. Revista de Contabilidad-Spanish Accounting Review, 21(1), 19-27. https://doi.org/10.1016/j.rcsar.2017.04.003
  • Benito, B., Guillamón, M. D., & Ríos, A. M. (2021). Transparency and efficient management in local governments. Cities, 115, 103234. https://doi.org/10.1016/j.cities.2021.103234
  • Campos, J. E., & Pradhan, S. (2007). The many faces of corruption: tracking vulnerabilities at the sector level. Washington, DC: World Bank. Recuperado de https://openknowledge.worldbank.org/bitstream/handle/10986/6848/399850REPLACEM101OFFICIAL0USE0ONLY1.pdf?sequence=1&isAllowed=y
  • Chaikin, D., & Sharman, J. (2009). Corruption and money laundering: a symbiotic relationship. New York, USA: Palgrave Macmillan US.
  • Consejo General del Poder Judicial (CGPJ) (2018): Repositorio de datos sobre procesos por corrupción. Poder judicial. Recuperado el 23/05/2019 de https://www.poderjudicial.es/cgpj/es/Temas/Transparencia/ch.Repositorio-de-datos-sobre-procesos-por-corrupcion.formato1/
  • Cuadrado-Ballesteros, B., & Peña-Miguel, N. (2020). Corruption perception following privatization reforms: The moderating role of the quality of governance. Revista de Contabilidad-Spanish Accounting Review, 23(1), 127-137. https://doi.org/10.6018/rcsar.361041
  • Cuillier, D., & Piotrowski, S. J. (2009). Internet information-seeking and its relation to support for access to government records. Government Information Quarterly, 26(3), 441-449. 441-449. https://doi.org/10.1016/j.giq.2009.03.001
  • Curry, D. S. D., Jilke, S., Hammerschmid, G., & Van de Walle, S. (2014). Coordinating for Cohesion in the Public Sector of the Future: Final summary policy brief.
  • Da Cruz, N. F., & Marques, R. (2014). Scorecards for Sustainable Local Governments." Cities: The International Journal of Urban Policy and Planning, 39, 165-170. https://doi.org/10.1016/j.cities.2014.01.001.
  • Da Cruz, N. F., Tavares, A. F., Marques, R. C., Jorge, S., & de Sousa, L. (2016). Measuring local government transparency. Public Management Review, 18(6), 866-893. https://doi.org/10.1080/14719037.2015.1051572
  • Dasí, R.M., Gimeno, A., & Vela, J.M. (2018). The Recent Reform of Spanish Local Governmental Accounting: A Critical Perspective from Local Governmental Accountants as Internal Users of Budgeting and Financial Accounting Information. Lex Localis. Journal of Local Self-Government, 16(3), 453-473. https://doi.org/10.4335/16.3.453-476(2018)
  • De Fine Licht, J. (2011). Do we really want to know? The potentially negative effect of transparency in decision making on perceived legitimacy. Scandinavian Political Studies, 34(3), 183-201. https://doi.org/10.1111/j.1467-9477.2011.00268.x
  • De Herrera, M. A. C. (2010). Sobre corrupción y transparencia. Auditoría Pública, (50), 11-14. Por tanto, en el texto se debe cambiar la cita por: De Herrera, 2010.
  • Della Porta, D. (2017). Corrupt exchanges: Actors, resources, and mechanisms of political corruption. London, UK: Routledge.
  • Duflo, E., Greenstone, M., Pande, R., & Ryan, N. (2013). Truth-telling by third-party auditors and the response of polluting firms: Experimental evidence from India. Quarterly Journal of Economics, 128, 1499-1545. https://doi.org/10.1093/qje/qjt024.
  • Duflo, E., Hanna, R., & Ryan, S. P. (2012). Incentives work: Getting teachers to come to school. American Economic Review, 102, 1241-1278. https://doi.org/10.1257/aer.102.4.1241
  • Garrido-Rodríguez, J. C., López-Hernández, A. M., & Zafra-Gómez, J. L. (2019). The impact of explanatory factors on a bidimensional model of transparency in Spanish local government. Government Information Quarterly, 36(1), 154-165. https://doi.org/10.1016/j.giq.2018.10.010
  • Garrido-Rodríguez, J. C., Zafra-Gomez, J. L., & López-Hernández, A. (2017). Measuring Local Government Transparency. Influence of Political Sign in Multidimensional Analysis. Lex Localis-Journal of Local Self-Government, 15(4), 889-917. https://doi.org/10.4335/15.4.889-917(2017)
  • Golden, M. A., & Picci, L. (2005). Proposal for a new measure of corruption, illustrated with Italian data. Economics & Politics, 17, 37-75. https://doi.org/10.1111/j.1468-0343.2005.00146.x
  • Grimmelikhuijsen, S., Porumbescu, G., Hong, B., & Im, T. (2013). The effect of transparency on trust in government: A cross‐national comparative experiment. Public Administration Review, 73(4), 575-586. https://doi.org/10.1111/puar.12047
  • Guillamón, M. D., Bastida, F., & Benito, B. (2011). The determinants of local government's financial transparency. Local Government Studies, 37(4), 391-406. https://doi.org/10.1080/03003930.2011.588704
  • Gustavson, M., & Sundström, A. (2018). Organizing the Audit Society: Does Good Auditing Generate Less Public Sector Corruption? Administration & Society, 50(10), 1508-1532. https://doi.org/10.1177/0095399716674306
  • Heidenheimer, A., Johnston, M., & Le Vine, V. (eds.) (1989). Political corruption: a handbook. New Brunswick, NJ: Transaction Publishers.
  • Johnston, M., (1996). The search for definitions: the vitality of politics and the issue of corruption. International Social Science Journal, 149 (3), 321-335. https://doi.org/10.1111/1468-2451.00035
  • Johnston, M. (2017). Political corruption: readings in comparative analysis. London, UK: Routledge.
  • Kaufmann, D. (2000). Corrupción y reforma institucional: el poder de la evidencia empírica. Revista Perspectivas, 3(2), 367-387.
  • Kaufmann, D., & Kraay, A. (2002). Growth without Governance", Policy Research Working Paper n. 3077, Washington, USA: World Bank.
  • Kolstad, I., & Wiig, A. (2009). Is transparency the key to reducing corruption in resource-rich countries? World development, 37(3), 521-532. https://doi.org/10.1016/j.worlddev.2008.07.002
  • Lambsdorff, J. G. (2005). Consequences and causes of corruption: What do we know from a cross- section of countries? Passauer Diskussionspapiere: Volkswirtschaftliche Reihe. Recuperado de https://www.econstor.eu/bitstream/10419/55031/1/684238772.pdf
  • Lindstedt, C., & Naurin, D. (2010). Transparency is not enough: Making transparency effective in reducing corruption. International Political Science Review, 31, 301-322. https://doi.org/10.1177/0192512110377602
  • Lizcano, J. (2016). Transparencia de ayuntamientos y diputaciones: la visión de transparencia internacional. En X. Forcadell Esteller & M. Villoria Mendieta (Eds.), Buen Gobierno Transparencia e Integridad Institucional en el Gobierno Local (pp. 126-152). Barcelona: Tecnos.
  • López-Hernández, A. M., Zafra-Gómez, J. L., Plata-Díaz, A. M., & de la Higuera-Molina, E. J. (2018). Modeling fiscal stress and contracting out in local government: The influence of time, financial condition, and the great recession. The American Review of Public Administration, 48(6), 565-583. https://doi.org/10.1177/0275074017699276
  • Magdaleno, M. L. A., & García-García, J. (2014). Evaluación de la transparencia municipal en el Principado de Asturias. Auditoría pública, 64, 75-86.
  • Matheson, A. (2002). Better Public sector governance: the rationale for budgeting and accounting reform in western nations, in models of public budgeting and accounting reform. OECD Journal on budgeting, 2(1), 37-49.
  • Meijer, A. (2003). Transparent Government: Parliamentary and Legal Accountability in an Information Age. Information Polity, 8(1-2), 67-78.
  • Montes, G. C., & Luna, P. H. (2020). Fiscal transparency, legal system and perception of the control on corruption: empirical evidence from panel data. Empirical Economics, 60, 2005-2037. https://doi.org/10.1007/s00181-020-01849-9
  • Ortiz de Zárate, A. (2012). Tres tipos de Transparencia, Administración en red. https://eadminblog.net/2012/03/28/tres-tipos-de-transparencia
  • Ormaetxea, I. G. (2014). Comentarios a la nueva regulación de la transparencia pública en España. Administración de Andalucía: revista andaluza de administración pública, 89, 379-412.
  • Pérez-López, G. (2019). El nivel de auditoría y fiscalización implementado en la Comunidad Autónoma de Castilla la Mancha. En La Investigación sobre la Auditoría en el Sector Público en España (pp. 159-168). Madrid: Instituto de Censores Jurados de Cuentas de España.
  • Pilcher, R., Taplin, R., & Joseph, C. (2008). Sustainability reporting on local authority websites within an institutional theory framework. En R. Burritt (Ed), The 7th Australiasian conference for social and environmental accounting research (pp. 510-531). Adelaide, Australia: Center for Accounting Governance and Sustainability.
  • Reylea, H. C. (2009). Federal freedom of information policy: Highlights of recent developments. Government Information Quarterly, 26, 314-320. https://doi.org/10.1016/j.giq.2008.12.001
  • Ríos, A. M; Benito, B., & Bastida, F. (2017). Factors Explaining Public Participation in the Central Government Budget Process. Australian Journal of Public Administration, 76(1), 48-64. https://doi.org/10.1111/1467-8500.12197
  • Ríos, A.M., Redondo-López, A.M. & Benito, B. (2019). La transparencia presupuestaria en las comunidades autónomas españolas. CIRIEC-España, Revista de Economía Pública, Social y Cooperativa, 96, p.281-310.
  • Royo, S., Yetano, A., & García-Lacalle, J. (2019). Estilos de rendición de cuentas en empresas públicas: el bueno, el malo, el feo ... y la guapa. Revista de Contabilidad - Spanish Accounting Review, 22(2), 156-170. https://doi.org/10.6018/rcsar.382231
  • Shim, D. C., & Eom, T. H. (2008). E-government and anti-corruption: Empirical analysis of international data. International Journal of Public Administration, 31(3), 298-316. https://doi.org/10.1080/01900690701590553
  • Tanzi, V. (1998). Corruption around the world: Causes, consequences, scope, and cures. Staff Papers, 45(4), 559-594. https://doi.org/10.2307/3867585
  • Transparency International España (2016a). Índices de Transparencia de las Comunidades Autónomas INCAU. Metodología Utilizada. https://transparencia.org.es/incau-2016/
  • Transparency International España (2016b). Índices de Transparencia España. https://transparencia.org.es/indices-transparencia-espana/
  • Transparency International. (2015). Local Governance Integrity: Principles and Standards. Berlin: Transparency International.
  • Transparency International (2018). What is corruption? https://www.transparency.org/what-is-corruption
  • Treisman, D. (2007). What Have We Learned About the Causes of Corruption from Ten Years of Cross-National Empirical Research? Annual Review of Political Science, 10, 211-244. https://doi.org/10.1146/annurev.polisci.10.081205.095418
  • Van de Walle, S., & Hammerschmid, G. (2011). Coordinating for cohesion in the public sector of the future. COCOPS Project Background Paper.
  • Van Klaveren, J. (1989). The concept of corruption. En A. J. Heidenheimer, M. Johnston & V. T. LeVine (Eds.) Political Corruption: A Handbook. New Brunswick, N.J.: Transaction Books.
  • Villoria, M. (2015). El largo camino hacia la transparencia en los Ayuntamientos españoles. El consultor de los ayuntamientos, 18, 1983-2001.
  • Vela, J.M., & Zafra-Gómez, J.L. (2019). La Investigación sobre la Auditoría en el Sector Público en España. Madrid: Instituto de Censores Jurados de Cuentas de España.
  • Vela, J.M., Polo, F., & Pérez M.S. (2016). La reforma de la Contabilidad de la Administración Local española: algunas reflexiones críticas en torno a las nuevas instrucciones de contabilidad. CIRIEC-España, Revista de economía pública, social y cooperativa, 86, 221-250.
  • Villoria, M., & Cruz-Rubio, C.N. (2016). Gobierno abierto, transparencia y rendición de cuentas: marco conceptual. En M. Villoria Mendieta, X. Forcadell Esteller & L. Baena García (Eds.), Buen Gobierno, Transparencia e Integridad Institucional en el Gobierno Local (pp. 80-103). Barcelona: Tecnos.
  • Viñas, J. (2018). La transparencia y el control en el sector público: ¿hacia un cambio en la auditoría pública local? Auditoría Pública, 71, 33-40.
  • Zafra-Gómez, J.L. (2019). El nivel de auditoría y fiscalización implementado en la Comunidad Autónoma de Andalucía. En Vela J.M. & Zafra-Gómez J.L. (Eds.), La Investigación sobre la Auditoría en el Sector Público en España (pp. 77-84). Madrid: Instituto de Censores Jurados de Cuentas de España.
Fuente de los datos: Dialnet