The article aims to investigate which variables comprise the three sets of transparency influencers for Brazilian municipalities with low, medium, and high levels of transparency. Three sets of 13, 16, and 14 variables impact the transparency of Brazilian municipalities with high, medium, and low levels of transparency, respectively. The variables gender, experience, and education of the mayor, difficulty in accessing the internet, economic development, and state political strength of the local administration influence only specific levels of transparency. The research brings important theoretical implications by refuting the prevailing assumption in the literature that a single set of variables impacts all levels of transparency. Among the practical contributions, audit courts can use negative influences as red flags to profile municipalities that tend to be less transparent, enabling preventive guidance. Furthermore, this article’s methodological design is replicable in investigations of influencers of transparency in governments in other countries.

Leia o artigo de Franklin Feitosa Gramacho e outros em https://www.scielo.br/j/bar/a/98GmDpY3Z8Zr3x3CKfsts6p/?format=pdf&lang=en