The Corruption and the Quality of Auditing Standards

The Corruption and the Quality of Auditing Standards

Journal

  • Journal title: Asian Economic and Financial Review
  • ISSN: 2305-2147 (print) 2222-6737 (online)
  • Publisher: Aess
  • Country of publisher: pakistan
  • Date added to EuroPub: 2017/May/11

Subject and more

  • LCC Subject Category: Finance and Financial Services, Economics
  • Publisher's keywords: null
  • Language of fulltext: english
  • Full-text formats available: PDF

AUTHORS

    William R. DiPietro| Professor of Economics Daemen College, United States. E-mail: [email protected]

EDITORIAL INFORMATION

FULL TEXT

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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.

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