The Corruption and the Quality of Auditing Standards
Journal Title: Asian Economic and Financial Review - Year 2011, Vol 1, Issue 3
Abstract
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.
Authors and Affiliations
William R. DiPietro| Professor of Economics Daemen College, United States. E-mail: wdipietr@daemen.edu
Keywords
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