Addressing Corruption: Identifying the Factors Affecting the Disclosure of Anticorruption Plans in Italian Local Governments

ABSTRACT The never-ending fight against corruption has driven local governments (LGs) to prepare and disclose their strategies to prevent and/or reduce corruption. This paper aims to identify possible determinants that can affect disclosure provided through anticorruption plans, specifically the factors that can affect accountability behaviour. To this end, anticorruption plans published by a sample of Italian LGs are analysed. Findings reveal that governance, economic and socio-political features considerably affect anticorruption disclosure. The key lessons from the findings reveal that anticorruption regulations require further surveillance and that key mechanisms must be implemented for more effective action.