Accounting and corruption: A cross-country analysis

Christopher Ainge, Chad Orsen Albrecht, Ricardo Malagueño de Santana, Nate Stephens

Producció científica: Contribució a una conferènciaContribució


The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption. This relationship is studied by performing a cross-country analysis using public data to measure accounting quality, audit quality, and corruption. Consistent with our predictions, we find evidence that accounting and auditing quality are significantly related to the level of perceived corruption in a country.
Idioma originalAnglès
Estat de la publicacióPublicada - 7 d’oct. 2009
Publicat externament
Esdeveniment51st Mountain Plains Management Conference 2009 -
Durada: 7 d’oct. 20099 d’oct. 2009


Conferència51st Mountain Plains Management Conference 2009


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