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

Abstract

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 guidelines, the review searched Scopus and Web of Science for relevant studies published between 2017 and 2026. Following systematic screening, eligibility assessment, and quality appraisal, 32 studies were retained for thematic synthesis. The findings reveal four interconnected pathways linking government auditing to fiscal transparency: digital audit technology and innovation, audit institutional design and independence, regulatory and anti-corruption governance, and organisational and fiscal capacity. Although artificial intelligence, blockchain, and big-data analytics can strengthen audit efficiency, reliability, and fraud detection, their effectiveness depends considerably on institutional independence, regulatory enforcement, and organisational capacity. The synthesis further indicates that effective auditing can strengthen fiscal transparency and contribute to broader accountability outcomes, including corruption control, sustainable governance, and green development, although these effects vary across institutional contexts. Building on these findings, the study develops the Government Audit-Fiscal Transparency (GAFT) Framework, integrating Agency, Institutional, and Stakeholder theories to explain how these mechanisms jointly shape audit effectiveness, fiscal transparency, and accountability. The study recommends coordinated reforms combining digital investment with institutional independence, regulatory enforcement, and capacity development, while future research should empirically test the GAFT Framework across diverse institutional and geographical contexts.