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

Producción científica: Contribución a una conferencia › Contribución

Resumen

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 original	Inglés
Estado	Publicada - 7 oct 2009
Publicado de forma externa	Sí
Evento	51st Mountain Plains Management Conference 2009 - Duración: 7 oct 2009 → 9 oct 2009

Conferencia

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

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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

Resumen

Conferencia

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