Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study

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dc.citation.issue2
dc.citation.volume101
dc.contributor.authorLangella C
dc.contributor.authorAnessi-Pessina E
dc.contributor.authorBotica Redmayne N
dc.contributor.authorSicilia M
dc.date.accessioned2024-02-13T20:29:10Z
dc.date.accessioned2024-07-25T06:35:49Z
dc.date.available2021-11-16
dc.date.available2024-02-13T20:29:10Z
dc.date.available2024-07-25T06:35:49Z
dc.date.issued2023-06-05
dc.description.abstractThis study investigates the conditions under which transparency contributes to citizens' understanding of financial reporting and examines how this enhanced understanding is associated with public participation. To this end, a survey experiment was conducted in which two attributes of financial reporting transparency (i.e., content clarification and presentation format) were the manipulated variables, whereas citizens' understanding and public participation were the outcome variables. Results demonstrate that the provision of explanations to clarify obscure technical jargon does have a positive effect on citizens' understanding. A similar effect was found for the provision of graphical and visual representations. However, the study reveals that there is no additional benefit in simultaneously providing both explanations of technical jargon and visual aids. Furthermore, findings show that the levels of public participation are highest among the individuals who felt they understood the financial information the best, but yet possessed the lowest level of actual understanding.
dc.description.confidentialfalse
dc.edition.editionJune 2023
dc.format.pagination584-603
dc.identifier.author-urlhttp://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000723916600001&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=c5bb3b2499afac691c2e3c1a83ef6fef
dc.identifier.citationLangella C, Anessi-Pessina E, Botica Redmayne N, Sicilia M. (2023). Financial reporting transparency, citizens' understanding, and public participation: A survey experiment study. Public Administration. 101. 2. (pp. 584-603).
dc.identifier.doi10.1111/padm.12804
dc.identifier.eissn1467-9299
dc.identifier.elements-typejournal-article
dc.identifier.issn0033-3298
dc.identifier.urihttps://mro.massey.ac.nz/handle/10179/70513
dc.languageEnglish
dc.publisherJohn Wiley and Sons Ltd
dc.publisher.urihttps://onlinelibrary.wiley.com/doi/10.1111/padm.12804
dc.relation.isPartOfPublic Administration
dc.rights(c) 2022 The Author/s
dc.rightsCC BY 4.0
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.titleFinancial reporting transparency, citizens' understanding, and public participation: A survey experiment study
dc.typeJournal article
pubs.elements-id449959
pubs.organisational-groupOther
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