期刊论文详细信息
Asian Economic and Financial Review
The Corruption and the Quality of Auditing Standards
关键词: Corruption;   
学科分类:社会科学、人文和艺术(综合)
来源: Asian Economic and Social Society
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【 摘 要 】

The paper uses cross country regression analysis on a data set consisting of one hundred thirty countries for the year 2008 to test whether better auditing standards lead to lower levels of corruption. The results are consistent with the hypothesis that improved auditing standards reduce corruption.

【 授权许可】

CC BY   

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