Does public data access improve fiscal transparency? --On a quasi-natural experiment from government data platform access

Assessing the impact of public data access (PDA) on fiscal transparency is an important reference for scientific governance. However, the existing literature rarely explores the effect of PDA on fiscal transparency in the digital era. Based on the panel data of 286 prefecture-level cities in China from 2013 to 2021, this paper uses a multi-period Differences-in-Differences (DID) model to explore whether PDA can improve fiscal transparency, using the government data platform online as a quasi-natural experiment. The findings indicate that PDA is conducive to improving fiscal transparency. Mechanism analysis reveals that PDA can improve fiscal transparency by increasing government accountability, satisfying public demands, and breaking down data information barriers. The impact of PDA on fiscal transparency varies across cities with different characteristics, and there is significant heterogeneity in the impact results in terms of city location, city size, and government pressure. • Analyze the impact of public data access (PDA) on fiscal transparency using the DID method. • PDA is conducive to improving fiscal transparency. • The effect is heterogeneous with city location, city size, and government pressure. • Increasing government accountability, satisfying public demands, and breaking down data information barriers are effective mechanisms.