The Corruption and the Quality of Auditing Standards

The Corruption and the Quality of Auditing Standards


  • 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
  • Time From Submission to Publication: 8


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


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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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