Enhancing Financial Performance and Curbing Corruption in Iranian Municipalities: A Systematic Review of the Role of Financial Transparency and Public Sector Auditing

Municipalities play a key role in delivering public services, yet financial inefficiency and corruption remain major challenges, particularly in developing countries. Financial transparency and public sector auditing are widely recognized as essential governance mechanisms for improving municipal financial performance and reducing corruption. However, existing studies are fragmented and lack an integrated synthesis, especially in the context of municipalities in countries such as Iran. This study presents a systematic review of the literature on financial transparency, public sector auditing, municipal financial performance, and corruption. Using the PRISMA framework, relevant studies were identified through major national and international databases and analyzed using qualitative content analysis. The review shows that financial transparency enhances accountability, reduces information asymmetry, and improves financial decision-making in municipalities. In addition, effective and independent public sector auditing contributes to detecting and preventing financial misconduct and strengthens public trust. The findings also suggest that institutional and legal contexts play a critical role in determining the effectiveness of these mechanisms. This study provides policy-relevant insights and identifies directions for future research in the context of Iranian municipalities.

کلیدواژه ها:

Financial Performance ، Corruption ، Iranian Municipalities ، Financial Transparency ، Public Sector Auditing.