Factors Affecting the Disclosure of Government Financial Statements: A Systematic Reviews

Fira Fadhilla Firman (), Syarifuddin and Andi Kusumawati
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Fira Fadhilla Firman: Hasanuddin University, Accounting Magister Program Student, Postgraduate Faculty of Economics and Business
Syarifuddin: Hasanuddin University, Faculty of Economics and Business
Andi Kusumawati: Hasanuddin University, Faculty of Economics and Business

A chapter in Proceedings of the 8th International Conference on Accounting, Management, and Economics (ICAME 2023), 2024, pp 784-794 from Springer

Abstract: Abstract This study examines the existing literature on the factors that impact the disclosure of government finance reports. The aim is to assist both the central government and local governments in submitting accountability reports in the form of financial reports. These reports not only comply with regulations but also provide comprehensive disclosures that enhance the understanding of report users. The government conducts research to create models and enhance policies with the aim of achieving effective governance and enhancing openness and accountability in the management of government finances. The data were collected from 19 empirical research published between 2013 and 2023, sourced from various locations worldwide and indexed by Scopus. The analysis yielded 21 factors that positively and significantly influenced the disclosure of government financial reports. The findings indicate that future research should focus on developing disclosure determinants based on a theory that may generate disclosure reports containing all essential information without being overloaded.

Keywords: Government; Financial; Statements; Disclosure (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-400-6_58

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DOI: 10.2991/978-94-6463-400-6_58

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