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Journal Articles

“Transparency” in Accounting and Corporate Governance: Making Sense of Multiple Meanings

Mitchell J. Stein, Steven E. Salterio, Teri Shearer
Journal: Accounting and the Public Interest
Accounting and the Public Interest (2017) 17 (1): 31–59.
https://doi.org/10.2308/apin-51746
Published: 01 December 2017
...Mitchell J. Stein; Steven E. Salterio; Teri Shearer ABSTRACT Calls for greater transparency of accounting and financial information in the aftermath of Enron and other accounting scandals appeared to offer the opportunity for greater public accountability within financial reporting. Our analysis...
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Journal Articles

The Role of eGovernance in Mitigating Corruption

Jamshed J. Mistry
Journal: Accounting and the Public Interest
Accounting and the Public Interest (2012) 12 (1): 137–159.
https://doi.org/10.2308/apin-10287
Published: 01 December 2012
...Jamshed J. Mistry ABSTRACT This paper presents a model that illustrates the enablers of corruption, and delineates how eGovernance, based on the principles of transparency and accountability, can dismantle the enablers of corruption. Key enablers of corruption, such as economic rents...
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