A systematic PRISMA review: transparency in reporting of economic entities.

In the business environment, economic entities are aware of the importance of reporting transparency for them and their stakeholders. This study provides a comprehensive review of the topic of transparency, with the aim of identifying current research trends. PRISMA method ("Preferred Reporting Items for Systematic Reviews and Meta-Analyses") is used to analyze literature published since 1990 on "Scopus", "Web of Science" and "Google Scholar" platform. The study is based on a corpus of 125 articles. Our research found that very few literature review articles capture all aspects of transparency in reporting, leading us to believe that transparency in reporting is still a major challenge in accounting research. Transparency was studied at the level of the country, sector of activity or economic entity. It has also been strongly associated with the quality of reporting and influenced by the application of national or international standards of accounting, corporate governance and auditing. [ABSTRACT FROM AUTHOR]