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

Related Articles

THE FELDSTEIN – HORIOKA PARADOX, A CASE STUDY OF TURKEY

The Feldstein and Horioka (1980) is one of the globally reviewed issues in international finance and macroeconomics. The theory juxtapose relationships between saving rates and investment rates in a dynamic way, that cap...

THE IMPACT OF LIFE EXPECTANCY ON ECONOMIC GROWTH IN DEVELOPING COUNTRIES

Will the improvement of life expectancy contributes to economic growth in a country? The response to this question is essential in the debates on health policy in the world in general and in developing countries (DC) in...

INFLATION AND UNEMPLOYMENT NEXUS IN NIGERIA: ANOTHER TEST OF THE PHILLIP’S CURVE

This research work examines the inflation and unemployment nexus in Nigeria by testing if the original Phillips curve proposition holds for Nigeria. The study adopted a distributed lag model with data covering the period...

FINANCIAL AND NON FINANCIAL DETERMINANTS OF CORPORATE SOCIAL RESPONSIBILITY

Accounting, economic, social and political, and slack resources theories provide different perspectives to addressing corporate social responsibility in relation to disclosure, corporate financial performance e.t.c. This...

THE IMPACT OF MERCANTILISM ON MACROECONOMIC EXPOSURES OF BUSINESS IN NIGERIA: IMPLICATIONS FOR ECONOMIC POLICY

The paper examined the impact of mercantilism ideology on macroeconomic exposures of business in Nigeria. This was prompted by the sluggish growth and poor performance of businesses in Nigeria. In order to probe into thi...

Download PDF file
  • EP ID EP1721
  • DOI -
  • Views 1017
  • Downloads 74

How To Cite

William R. DiPietro (2011). The Corruption and the Quality of Auditing Standards. Asian Economic and Financial Review, 1(3), 120-123. https://europub.co.uk/articles/-A-1721