Disclosure on Measures to Prevent Corruption Risks: A Study of Italian Local Governments

This paper investigates the characteristics of the disclosures of anti-corruption measures that Italian local governments publish to increase transparency, public accountability, and citizens’ trust in public administration. The analysis of the anti-corruption plans of a sample of Italian LGs shows that this type of disclosure might be a way of repairing organizational legitimacy after an occurrence of corruption. More external directors in the governing body also increase the pressure on LG managers to publish information about anti-corruption measures. Finally, larger LGs demonstrate a greater propensity to provide information on the actions implemented to mitigate corruption risks.