Accounting and corruption: A cross-country analysis

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

Accounting and corruption: A cross-country analysis

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

Research output: Conference paper › Contribution

Abstract

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.

Original language	English
Publication status	Published - 7 Oct 2009
Externally published	Yes
Event	51st Mountain Plains Management Conference 2009 - Duration: 7 Oct 2009 → 9 Oct 2009

Conference

Conference	51st Mountain Plains Management Conference 2009
Period	7/10/09 → 9/10/09

Cite this

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title = "Accounting and corruption: A cross-country analysis",

abstract = "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.",

author = "Christopher Ainge and Albrecht, {Chad Orsen} and {Malague{\~n}o de Santana}, Ricardo and Nate Stephens",

year = "2009",

month = oct,

day = "7",

language = "English",

note = "51st Mountain Plains Management Conference 2009 ; Conference date: 07-10-2009 Through 09-10-2009",

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TY - CONF

T1 - Accounting and corruption: A cross-country analysis

AU - Ainge, Christopher

AU - Albrecht, Chad Orsen

AU - Malagueño de Santana, Ricardo

AU - Stephens, Nate

PY - 2009/10/7

Y1 - 2009/10/7

N2 - 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.

AB - 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.

M3 - Contribution

T2 - 51st Mountain Plains Management Conference 2009

Y2 - 7 October 2009 through 9 October 2009

ER -

Accounting and corruption: A cross-country analysis

Abstract

Conference

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Cite this