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Ji-Fang Chen

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Review Open access Oct 2026

Government Auditing and Fiscal Transparency: A Systematic Literature Review of Digital, Institutional, and Regulatory Pathways to Public Accountability

This study aims to systematically synthesise the literature on how government auditing contributes to fiscal transparency and to explain the digital, institutional, regulatory, and organisational mechanisms through which effective auditing strengthens public accountability. Following the PRISMA 2020 reporting guideline...

Ji-Fang Chen, Aidi Ahmi, Umar Abdullahi · 0 citations

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