Public Oversight Research Articles

A Labyrinth of Public Information

Given the proliferation of electronic records in government agencies, public records are an increasingly valuable source of information for research, advocacy, and public oversight. Using an information management framework, this article reviews practices by four organizations in the US (National Security Archive, University of Washington Center for Human Rights, MuckRock, and Reclaim the Records) to request, manage, and use the information obtained through public access requests. Through case studies, findings pinpoint key obstacles and opportunities to strengthen research and advocacy using Freedom of Information laws, and how users of public records can shift from individual one-time pursuits of records to broader, ongoing and collaborative initiatives.

Tax Corruption: Legal Loopholes and Criminal Practices by High-Ranking Officials

Introduction: Tax corruption represents a critical issue that undermines economic stability and public trust, particularly when perpetrated by high-ranking officials. This study addresses the interaction between tax corruption and legal loopholes, highlighting how such gaps in the legal system facilitate criminal practices among powerful individuals.Purposes of the Research: The primary aim of this research is to explore how legal loopholes contribute to tax corruption and to examine the criminal practices of high-ranking officials involved in such activities. The study seeks to understand the systemic issues in tax administration and enforcement that allow these practices to flourish.Methods of the Research: The research employs a mixed-methods approach, combining qualitative analysis through interviews with tax officials and legal experts, with quantitative analysis of case studies involving tax fraud and evasion by high-ranking officials. This methodology provides a comprehensive view of both the legal and practical aspects of tax corruption.Results of the Research: : The findings reveal that significant legal loopholes, coupled with inadequate enforcement mechanisms, create opportunities for high-ranking officials to engage in corrupt practices with minimal repercussions. These corrupt practices undermine public confidence in tax systems and result in considerable revenue losses for the state.Conclusions: The research concludes that addressing tax corruption requires comprehensive legal reforms to close existing loopholes and enhance enforcement capabilities. Strengthening transparency and accountability mechanisms, along with promoting greater public oversight, are essential to mitigating the effects of tax corruption and restoring integrity in tax administration.

Spatial–Temporal Development Trends and Influencing Factors of Government Environmental Information Disclosure: Empirical Evidence Based on China’s Provincial Panel Data

Government environmental information disclosure (GEID) plays an important role in promoting the digital transformation of environmental governance, leading the concept of sustainable development, enhancing public oversight capacity, and promoting democratic decision-making governance. Using provincial panel data from China spanning from 2009 to 2021, we conducted spatial data exploratory analysis and used the dynamic spatial panel model to investigate the spatial–temporal development trends and influencing factors of GEID. The results show that (1) GEID in China exhibits significant spatial agglomeration characteristics, with an “H-H” (High-High aggregation type) agglomeration characteristic observed in three national strategic development regions: Yangtze River Delta, southeast coastal areas, and Beijing–Tianjin–Hebei region. (2) The spillover effect from the southeast coastal provinces gradually radiates to the northwest, resulting in an overall westward movement of GEID. (3) GEID exhibits a significant path-dependency feature in the temporal dimension and a “peer effect” in the spatial dimension. (4) Population size has the greatest impact on GEID. Population size, public participation, and the industrial and transportation sectors positively influence GEID improvement at the local level. However, they generate negative spillover effects to neighbouring provinces. Environmental status and the size of the Real Estate sector have no significant effect. Therefore, China should strengthen regional cooperation, narrow regional disparities, cultivate new quality productive forces, establish a government-led proactive disclosure mechanism under public supervision, and improve the level of GEID at the national level.

Risk assessment of public-private partnership water projects in Indonesia

Public-private partnerships (PPPs) are vital for infrastructure development in developing countries, integrating private efficiency with public oversight. However, PPP models often face risks, particularly in Indonesia’s water sector, due to its unique geographical and regulatory challenges. This study aims to identify and evaluate risk factors specific to drinking water PPP projects in Indonesia. Using a quantitative approach, structured questionnaires were distributed to experts in the sector, and the data was analyzed using a fuzzy evaluation method. Risks were categorized into location, design and construction, financial, operational, revenue, and political. The study emphasizes that effective risk management, including identification, analysis, and mitigation, is essential for project success. It highlights the importance of stakeholder involvement and flexible risk management strategies. Comprehensive and proactive risk management is key to the success of drinking water infrastructure projects. The research suggests that an integrated and collaborative approach among stakeholders can enhance risk management effectiveness. These findings provide valuable insights for policymakers, project managers, investors, and other stakeholders, underscoring the necessity for adaptable regulatory frameworks and robust policy guidelines to improve the sustainability and efficacy of future water-related PPPs.

An Investigation of the Impact of Sustainability Reports on Investment Decisions: A Study of BIST 30 Companies

As the world's resources diminish, ensuring a sustainable planet for future generations has become a crucial issue that demands attention from all stakeholders. Consequently, various domains of life encounter the concept of sustainability. In this study, we analyzed the sustainability standards published by the Accounting, Public Oversight, and Auditing Standards Authority (KGK), which is the regulatory and supervisory body. Our aim was to clarify the connection between investment decisions and sustainability reports on businesses. This study employed the literature review method to examine the sustainability reports of the top 30 companies listed on the Borsa Istanbul (BIST 30) for the year 2022, using the S1 and S2 standards issued by KGK, with a focus on four key criteria. We allocated one (1) point to the company if it complied with these four criteria when preparing its sustainability report; otherwise, we assigned zero (0) points. Subsequently, we conducted diverse financial analysis on the 2022 financial data of these organizations and employed the Spearman correlation test to investigate the association between the outcomes and sustainability reporting. A strong correlation was found between sustainability reporting and the leverage ratio, earnings per share, firm size, asset return, and P/E ratio. The study highlights the significance of offering comprehensive explanations in line with applicable requirements when drafting sustainability reports, while also considering the influence of investor decisions on firms.

What do Components of Administrative Reforms Tell Us About the Quality of Economic Development? Evidence from a North African Country

This study aimed to identify the elements of administrative and economic reform in light of the new Libya as a state of institutions. The idea of this study was extracted from previous analyses. Given what this north African country is hurting from the collapse of all its institutions and all kinds due to the widespread administrative economic corruption that appears in its administrative structures, we wanted to address, even if only in a simple way, the study of administrative corruption, its causes, and how to reform it, hoping that Libya in the future will become a state of institutions where law and justice prevail. The problem here centered on studying the components of reforming the administrative economy in light of the new Libya as a state of institutions, where the study population consists of individuals working in public organizations in the city of Benghazi. However, due to the lack of time and effort, this study was restrained to selecting a deliberate sample represented by individuals working in the education and health sector administrations in Benghazi, the two most important sectors in the country. According to information from the Personnel Affairs Office in each ministry, 200 questionnaires were spread to individuals working in the two sectors. Several goals have been achieved through numerous consequences, the most important of which are: 1. Seventy-one samples indicated that the main target of corruption is the absence of patriotism and religious morals, followed by weak public oversight at a rate of 66%. 2. Negligence and negligence at a rate of 67% and bribery at a rate of 62% are among the most vital forms of administrative economic corruption that the study sample agreed upon. 3. 73% of the sample indicated that one of the methods through which administrative economic corruption is disregarded is applying the limits of the law, followed by 64% activating the role of oversight and changing its current status.

Revolving door governance: bank supervisors in the United States, 1863–1933

ABSTRACT From the founding of the National Banking System in 1863 until the New Deal in the early 1930s, ‘revolving door governance’ was foundational to financial oversight in the United States. The institutional design of bank supervision encouraged officials to hire early-career bankers who would bring professional knowledge and social capital into government service; who would develop further knowledge, skills, and professional contacts in government service; and who would continue their careers in private employment. In this way, federal officials sought to improve bank performance through public oversight and through the private careers of former supervisors. Revolving door governance, as a means of harnessing professional expertise for public purposes, emerged in the nineteenth century in the absence of organized professions and endured through banking professionalization and the institutionalization of bureaucratic careers in the Progressive Era. Although embraced by government officials as a solution fitted to the American political economy, revolving door governance had deep and enduring flaws. Favoritism and corruption undermined the effectiveness and legitimacy of the public-private career carousel. This article provides historical context for contemporary debates about regulatory capture and regulatory schooling while uncovering revolving door governance as an important mode of nineteenth-century U.S. state building in policy areas – such as bank supervision – that required specialized professional or technical knowledge.

UNIVERSAL VALUES OF THE EUROPEAN UNION AS LEGAL STANDARDS IN LEGISLATIVE ACTIVITY IN UKRAINE (THEORETICAL-LEGAL ASPECT)

This article is dedicated to a scientific-practical analysis of the provisions of the Law of Ukraine dated August 24, 2023, No. 3354-IX "On Legislative Activity" (hereinafter referred to as the Law), which regulates social relations in the sphere of legislative activity in Ukraine in the context of Eurointegration. Specifically, it addresses activities and regulation related to planning, development, adoption (issuance), application of normative legal acts, and legal monitoring. The article provides an analysis of individual provisions of the law, legal and organizational principles of legislative activity, methods, and the sequence of its implementation, as well as the elimination of gaps and conflicts in normative legal acts. The study's main findings reveal that the Law establishes the framework for legislative activity in Ukraine "from beginning to end," including the delineation of stages in developing draft laws. Specifically, it stipulates that a draft legislative act should be developed based on the concept of the legislative act project. This concept reflects a fundamental approach to regulating social relations, the purpose and objectives of legal regulation, new rights and obligations of legal participants, as well as anticipated socio-economic and other consequences of its implementation upon adoption (issuance) of the legislative act, etc. The departure from the Soviet principle of monopoly on legislative activity entails expanding the circle of subjects who, in accordance with the Constitution and laws of Ukraine, have the right to adopt legislative acts. This also necessitates public oversight of the aforementioned process, requiring a conceptual reconsideration of legal practice in the legislative activity process in Ukraine. Problems related to organizational and legal support have a negative impact on human rights and freedoms, the efficiency of legislative subjects' work, and the overall perfection of the legislative system. This underscores the urgent need for legislative regulation of legislative activity in Ukraine to avoid negative consequences for society and ensure the effective functioning of the country's legal system.

OPTIMIZING THE ROLE OF THE COMMUNITY THROUGH SOCIAL MEDIA IN THE CONTEXT OF OVERCOMING CORRUPTION CRIMES TO ENSURE COMMUNITY WELFARE

This research aims to examine the role of the community in strengthening community involvement in efforts to prevent and overcome criminal acts of corruption through social media to ensure community welfare. Corruption is a serious problem that can harm society at large, both economically and socially. In this context, the role of the community in eradicating corruption has been regulated in Articles 41 and 42 of law number 31 of 1999 in conjunction with law number 20 of 2001 concerning the eradication of criminal acts of corruption. One way the community can play a role in tackling criminal acts of corruption is by monitoring and reporting via social media. Social media has become an important tool in facilitating community participation, strengthening public oversight, and supporting transparency in law enforcement for corruption crimes. The research will also examine how the use of social media can be optimized to facilitate the public in monitoring and reporting criminal acts of corruption and the obstacles to the use of social media by the public in tackling criminal acts of corruption. So, the problem that will be discussed in this research is how to optimize the role of society through social media in tackling criminal acts of corruption to ensure the welfare of society today. The research method used is a normative research method using a statute approach and analyzed using content analysis.

The Power of Public Oversight: The Effects of Environmental Agency Information Disclosure on Environmental Investment by Polluting Enterprises

Abstract Collusion between government and business presents a significant challenge to environmental governance, yet academic literature rarely addresses effective measures to address this key problem. This study addresses this gap by leveraging government information disclosure data from urban environmental protection agencies in China to empirically examine the impact of such disclosures on environmental investments by Chinese polluting enterprises. Our analysis reveals the positive effects of government information disclosure by enforcement agencies on environmental investments, particularly for enterprises characterized by higher degrees of government-business collusion. Unlike traditional supervision methods from higher authorities to lower ones, government information disclosure operates under public oversight, which can mitigate shortcomings in supervision scope and agency costs. Thus, the findings of this study offer valuable insights for addressing pollution governance challenges. Keywords: Government information disclosure, Collusion, Environmental investment, Polluting enterprises.

De-identification and anonymization: legal and technical approaches

"This study analyzes legal and technical approaches to data de-identification and anonymization, motivated by the need to develop balanced standards that preserve privacy without stifling beneficial data uses. Doctrinal and technical literature review methods examine provisions in major data protection laws worldwide, including the EU's GDPR, US HIPAA, and emerging frameworks in China, India, and Uzbekistan, alongside mathematical models like differential privacy and k-anonymity. The legal analysis reveals common themes like flexible research exemptions for anonymized data and calibrating standards based on sensitivity, but also gaps such as ambiguities around pseudonymization. The technical review highlights the strengths and weaknesses of encryption, perturbation, generalization, and federation techniques, emphasizing the need to complement mathematical methods with governance controls. Key findings include the importance of allowing contextual optimization, providing detailed regulatory guidance, and addressing re-identification incentives. Recommendations are provided for advancing Uzbekistan's data protection laws and practices based on international experiences, such as enabling public oversight, conducting localized impact assessments, and promoting privacy-enhancing technologies. The study concludes that to anonymize data in a way that enables research while also protecting people's rights, we need a comprehensive approach that includes laws, organizational rules, technical safeguards, ethical decision-making, and public input. All of these parts working together is important for successful data anonymization."

How the Public Became the Caller: The Emergence of Reactive Policing, 1880–1970

Abstract Why is the police role so broad in the United States today? Carceral state scholars have investigated how and why policymakers have treated so many social problems as policing problems, but they have not yet recognized the degree to which the call-for-service system has marginalized political control over police strategy. This Article traces the historical sources of this arrangement through extensive archival research into its evolution. We find that over the course of the twentieth century, the rise of new communications technologies gradually shifted the power to decide which problems are proper subjects of police attention to private individuals, eventually channeling their demands through centralized call centers that had been stripped of the authority and contextual knowledge needed to govern them in a meaningful way. That process fundamentally altered the character of public oversight over policing, elevating a distinctive set of individual interests as largely unchallenged determinants of the kinds of situations that are policeable. By illustrating how sociotechnical change unintentionally reallocated the authority to define the scope of an important institution’s mandate, this case sheds new light on the factors that shape the police role and the role the public plays in defining it.

Public Financing Model Through Long-Term Contractual Agreements for Public-Private Partnership Projects

This research aims to analyze alternative models of public financing in the Public-Private Partnership (PPP) scheme involving the government and the corporate sector. This research utilizes a qualitative research method with a content analysis data collection methodology to examine the limitations and shortcomings of PPPs. The findings of this study indicate that Public-Private Partnerships (PPPs) have shown a persistent pattern of failure, leading to continuous renegotiation between the government and the private sector. The implementation of PPPs carries risks that can lead to a loss of public oversight of PPP initiatives. The government's lack of experience in making judgments that can carry political risk also plays a role. The PPP model sets a higher cost of capital, which causes the private sector to charge higher tariffs to customers, possibly resulting in a monopoly by private companies. PPPs have imposed a burden on the state and faced opposition to privatization due to a lack of understanding among parties involved in state-owned enterprises (SOEs). The government lacks transparency in decision-making regarding privatization and fails to provide adequate information to stakeholders involved in SOE privatization. Government decision-making on privatization lacks transparency and does not follow established processes and procedures.

Political Dynamics in the Selection of Judges of the Constitutional Court of Indonesia: A Critical Analysis of Integrity and Independence

This study aims to examine the influence of political dynamics on the selection process of Constitutional Court (MK) judges in Indonesia and its implications for the integrity and independence of the institution. The research method used is the normative juridical method with reference to Law No. 24/2003 on the Constitutional Court as amended by Law No. 7/2020. Analysis was conducted on relevant regulations and legal documents through literature studies and interviews with legal experts. The results show that in the selection of Constitutional Court judges, political factors often dominate over the principle of meritocracy, which threatens the principle of constitutional justice and reduces public trust in the Constitutional Court. The findings highlight the urgent need for transparency and accountability in the selection process of judges to strengthen the integrity and independence of the Constitutional Court. A transparent selection process will allow the public to understand and assess the process, while accountability will ensure that the selection of judges is based on objective criteria. The implication of this research is the need to strengthen public oversight mechanisms to maintain the Constitutional Court as a guardian of the constitution with integrity and independence. These measures are also expected to strengthen public trust and constitutional justice in Indonesia.

Kinked accounting? Small loss avoidance in Europe and (not) the US

ABSTRACT For a long time, the most vivid evidence of earnings management has been a discontinuity of earnings distributions at the threshold of profits and losses, indicating loss-avoidance behavior. In the US, this discontinuity disappeared around the time the Sarbanes-Oxley Act was implemented, suggesting that the reform had successfully pushed back earnings management. In 2006, the EU established its own set of rules for audits, public oversight of audits and investor protection in Directive 2006/43/EC, sometimes referred to as ‘European SOX’. We analyse whether the zero earnings discontinuity in Europe has disappeared after the introduction of European SOX and find that this is not the case: In contrast to the US, the discontinuity has remained stable in Europe, and it remains more pronounced in code law countries and in cultures of high uncertainty avoidance.

Reconstruction across the Middle East: UNESCO and the rise of heritage INGOs

ABSTRACT The twenty-first century has seen near constant crises and conflicts across the Middle East, many of which have had a devastating impact on the region’s rich cultural heritage. Confronted by this reality, UNESCO – the world’s foremost body designed to promote the protection of heritage – has struggled to meaningfully address site destruction and has been hamstrung by its own institutional inertia. The vacuum created by UNESCO’s failures has given rise to a hybrid heritage landscape of multilateral agencies, INGOs, state bodies and local organisations which seek to emulate, improve on or radically re-imagine the work that UNESCO was designed to lead. In turn, this has created burgeoning business opportunities and a thriving consultancy culture for INGOs, often with little public oversight, accountability or effective monitoring. This paper critically examines the rise of these heritage INGOs and their efforts in the Middle East, bringing into question their efficacy and legitimacy by drawing on results from original surveys conducted in both Mosul and Aleppo. The results indicate that these heritage INGOs largely fail to adequately engage locals in their programmes to protect and restore heritage and that respondents would prefer to see domestic control over the future of their past.

Testing the Model for Enhancing Administrative Transparency in Interaction with E-Government Development Programs in the Social Security Organization

Objective: The aim of this research is to examine and test the model for enhancing administrative transparency in interaction with e-government development programs in the Social Security Organization. Methodology: This research is applied in terms of purpose and descriptive-survey in terms of data collection method. Data were collected using a standardized researcher-made questionnaire. The statistical population in the quantitative section includes all employees of the Social Security Organization. The sampling method for the present study, considering the target population, is stratified sampling. Approximately 65,000 individuals are in the population, and based on Cochran's formula, a sample of 385 individuals was selected. Subsequently, the composite reliability and the reliability of each research component were calculated, with the results indicating the reliability of the measurement tool. Additionally, the divergent and convergent validity of the questionnaire suggests the validity of the instrument. For data analysis, structural equation modeling was employed using the Smart PLS4 software. Findings: The results indicate that e-government has a significant impact on the growth and development of the Social Security Organization. Administrative structure and processes significantly influence managerial oversight, public oversight, and public accountability. Environmental factors also significantly impact managerial oversight, public oversight, and public accountability. Furthermore, managerial factors have a significant effect on managerial oversight, public oversight, and public accountability. Organizational culture and atmosphere significantly affect managerial oversight, public oversight, and public accountability. Finally, managerial oversight, public oversight, and public accountability have a significant impact on e-government. Conclusion: The model for enhancing administrative transparency in interaction with e-government development programs in the Social Security Organization can be proposed as a comprehensive and practical package for all managers of executive agencies in general and for the Social Security Organization in particular.

БАЛАНС МІЖ ПРОЗОРІСТЮ ТА БЕЗПЕКОЮ В УПРАВЛІННІ ДЕРЖАВНИМИ ЗАКУПІВЛЯМИ В КРИЗОВИХ СИТУАЦІЯХ

The article examines the intricate balance between transparency and security in managing public procurement processes during crisis situations, focusing on the ongoing conflict in Ukraine. Based on empirical data and theoretical foundations, the research explores the challenges and strategies associated with maintaining accountability while simultaneously protecting sensitive information. Key themes include the classification of procurement contracts, mechanisms for ensuring transparency and public oversight, and promoting fair competition under security threats. The findings shed light on best practices and policy implications for effective procurement management during crises, particularly in the context of national security and economic stability. Public procurement plays a crucial role during crises, serving as a mechanism for rapid mobilization and distribution of resources where they are most needed. This significance is heightened during crises such as the conflict in Ukraine, where the need for swift and efficient procurement of goods, services, and infrastructure is critical to supporting military efforts and humanitarian aid. The challenge lies in balancing the urgency of procurement with principles of transparency and security, ensuring that processes remain resilient to corruption and inefficiency while meeting pressing needs. Achieving transparency and security in public procurement requires a multifaceted approach. This includes establishing a robust legal framework, implementing advanced digital platforms that facilitate e-procurement, and adhering to strict security protocols. Public accessibility to procurement information, stakeholder participation, and mechanisms for contestation and dispute resolution are also vital components. These measures not only prevent abuse but also encourage broader participation in procurement processes, thereby stimulating competition and innovation. The analysis emphasizes the importance of electronic procurement systems, such as ProZorro, and the implementation of international standards and recommendations to achieve an optimal balance between transparency and security.

Public oversight and performance measurement in public sector entities

Public oversight and performance measurement in public sector entities

Public Oversight Systems for Statutory Auditors within the European Union Regulation

Public Oversight Systems for Statutory Auditors within the European Union Regulation