The Role of Accounting Transparency and Audit Practices in Building Trust and Enhancing Organizational Performance in the Gig Economy

Abstract

The gig economy represents one of the most disruptive transformations in contemporary labor markets, characterized by short-term contracts, digital platform intermediation, and high workforce fragility. This theoretical study examines the role of accounting transparency and audit practices in building stakeholder trust and enhancing organizational performance within gig economy platforms. Drawing on a systematic literature review of works indexed in Web of Science and Scopus databases, the article integrates agency theory, stakeholder theory, and signaling theory to analyze the intersections between financial governance mechanisms and the specificities of platform-based organizational models. Results indicate that the absence of standardized financial reporting frameworks, combined with algorithmic opacity and the misclassification of workers as independent contractors, generates significant informational asymmetries that erode trust among workers, investors, and regulators. Independent audits and transparent disclosure practices emerge as critical instruments for legitimizing platform business models and strengthening accountability structures. The study concludes that robust accounting and audit governance not only mitigates financial and reputational risks for gig platforms but also provides the foundation for sustainable performance, regulatory compliance, and the construction of long-term relational capital with all stakeholders.