Accounting and Auditing Research

Accounting and Auditing Research

The Mediating Role of Information Transparency in Reducing Economic Corruption in the Country's e-commerce Environment

Document Type : Original Article

Authors
Kazem Palizdar 1
Ebrahim Chirani 2
Seyed Mozaffar Mirbargkar 2
Kambiz Shahroodi ( 3
1 Ph.D. Candidate in Business Management, Marketing Management, Islamic Azad University, Rasht Branch, Iran
2 Assistant Professor, Department of management, Islamic Azad University, Rasht Branch, Rasht, Iran
3 Associate Prof, Islamic Azad University, Rasht Branch, Iran
10.22034/iaar.2021.131570
Abstract
Anti-corruption strategies are effective when they promote information transparency. One of these strategies is business through electronic space, which will eventually replace non-transparent decisions and transactions. Therefore, the purpose of this study is modeling the relationship between e-commerce, information transparency and reduces corruption with a combined approach. In the qualitative section of the research, a conceptual model of research has been designed by consulting 21 experts in the field of e-commerce and economic corruption and using an open questionnaire based on theoretical foundations. In the quantitative research stage, through a statistical sample consisting of 298 active users in the e-commerce space of the country, the designed model with the ordinary least squares approach has been tested. The results show that e-commerce does not have a significant direct effect on reducing corruption. Rather, due to the significance of the information transparency mediator variable, it reduces economic corruption by affecting information transparency.
Keywords
Information Transparency, Combined Research, E-commerce, Corruption JEL Classification: C13
M15
Accounting and Auditing Research
Volume 13, Issue 49
Spring 2021
Pages 61-80