Does corruption rule the auditor's soul? Examining the auditors' attitude toward accepting corruption behaviors
Author
Abstract
Suggested Citation
DOI: 10.1111/ecpo.12247
Download full text from publisher
References listed on IDEAS
- Filipe R. Campante & Davin Chor & Quoc‐Anh Do, 2009.
"Instability And The Incentives For Corruption,"
Economics and Politics, Wiley Blackwell, vol. 21(1), pages 42-92, March.
- Filipe Campante & Davin Chor & Quoc-Anh Do, "undated". "Instability and the Incentives for Corruption," Working Paper 248201, Harvard University OpenScholar.
- Campante, Filipe Robin & Chor, Davin & Do, Quoc-Anh, 2009. "Instability and the Incentives for Corruption," Scholarly Articles 4778510, Harvard Kennedy School of Government.
- Davin Chor & Do Quoc-Anh & Filipe R Campante, 2008. "Instability and Incentives for Corruption," Macroeconomics Working Papers 22070, East Asian Bureau of Economic Research.
- Davin Chor & Filipe Campante & Quoc-Anh Do, 2005. "Instability and the Incentives for Corruption," CID Working Papers 6, Center for International Development at Harvard University.
- Filipe Campante & Davin Chor & Quoc-Anh Do, 2009. "Instability and the Incentives for Corruption," Post-Print hal-03459960, HAL.
- Aladdin Dwekat & Elies Seguí‐Mas & Guillermina Tormo‐Carbó & Pedro Carmona, 2020. "Corporate Governance Configurations and Corporate Social Responsibility Disclosure: Qualitative Comparative Analysis of Audit Committee and Board characteristics," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(6), pages 2879-2892, November.
- Dreher, Axel & Kotsogiannis, Christos & McCorriston, Steve, 2007.
"Corruption around the world: Evidence from a structural model,"
Journal of Comparative Economics, Elsevier, vol. 35(3), pages 443-466, September.
- Axel Dreher & Christos Kotsogiannis & Steve McCorriston, 2004. "Corruption Around The World: Evidence From A Structural Model," Public Economics 0406004, University Library of Munich, Germany.
- Axel Dreher & Christos Kotsogiannis & Steve McCorriston, 2007. "Corruption Around the World: Evidence from a Structural Model," Discussion Papers 0702, University of Exeter, Department of Economics.
- d’Agostino, Giorgio & Dunne, J. Paul & Pieroni, Luca, 2016.
"Government Spending, Corruption and Economic Growth,"
World Development, Elsevier, vol. 84(C), pages 190-205.
- G. d'Agostino & J.P Dunne & L. Pieroni, 2012. "Government spending, corruption and economic growth," SALDRU Working Papers 74, Southern Africa Labour and Development Research Unit, University of Cape Town.
- d'Agostino, Giorgio & Dunne, Paul J. & Pieroni, Luca, 2012. "Government spending, corruption and economic growth," MPRA Paper 38109, University Library of Munich, Germany.
- Jeppesen, Kim K., 2019. "The role of auditing in the fight against corruption," The British Accounting Review, Elsevier, vol. 51(5).
- repec:hal:spmain:info:hdl:2441/o45fqtltm960r11iq437ski90 is not listed on IDEAS
- Xun Wu, 2009. "Determinants of Bribery in Asian Firms: Evidence from the World Business Environment Survey," Journal of Business Ethics, Springer, vol. 87(1), pages 75-88, June.
- Brollo, Fernanda & Troiano, Ugo, 2016.
"What happens when a woman wins an election? Evidence from close races in Brazil,"
Journal of Development Economics, Elsevier, vol. 122(C), pages 28-45.
- Brollo, Fernanda & Troiano, Ugo, 2013. "What Happens When a Woman Wins an Election? Evidence from Close Races in Brazil," MPRA Paper 52244, University Library of Munich, Germany.
- Brollo, Fernanda & Troiano, Ugo, 2013. "What Happens When a Woman Wins an Election? Evidence from Close Races in Brazil," CAGE Online Working Paper Series 161, Competitive Advantage in the Global Economy (CAGE).
- Bertrand Venard & Mohamed Hanafi, 2008. "Organizational Isomorphism and Corruption in Financial Institutions: Empirical Research in Emerging Countries," Journal of Business Ethics, Springer, vol. 81(2), pages 481-498, August.
- Swamy, Anand & Knack, Stephen & Lee, Young & Azfar, Omar, 2001.
"Gender and corruption,"
Journal of Development Economics, Elsevier, vol. 64(1), pages 25-55, February.
- Anand V. Swamy & Stephen Knack & Young Lee & Omar Azfar, 2000. "Gender and Corruption," Department of Economics Working Papers 2000-10, Department of Economics, Williams College.
- Anand Swamy & Stephen Knack & Young Lee & Omar Azfar, 2000. "Gender and Corruption," Center for Development Economics 158, Department of Economics, Williams College.
- Dilyan Donchev & Gergely Ujhelyi, 2014. "What Do Corruption Indices Measure?," Economics and Politics, Wiley Blackwell, vol. 26(2), pages 309-331, July.
- Benno Torgler & Neven T. Valev, 2010. "Gender And Public Attitudes Toward Corruption And Tax Evasion," Contemporary Economic Policy, Western Economic Association International, vol. 28(4), pages 554-568, October.
- Truex, Rory, 2011. "Corruption, Attitudes, and Education: Survey Evidence from Nepal," World Development, Elsevier, vol. 39(7), pages 1133-1142, July.
- Aladdin Dwekat & Elies Seguí-Mas & Guillermina Tormo-Carbó, 2020. "The effect of the board on corporate social responsibility: bibliometric and social network analysis," Economic Research-Ekonomska Istraživanja, Taylor & Francis Journals, vol. 33(1), pages 3580-3603, January.
- Everett, Jeff & Neu, Dean & Rahaman, Abu Shiraz, 2007. "Accounting and the global fight against corruption," Accounting, Organizations and Society, Elsevier, vol. 32(6), pages 513-542, August.
- Philip Shaw & Marina-Selini Katsaiti & Brandon Pecoraro, 2015. "On The Determinants Of Educational Corruption: The Case Of Ukraine," Contemporary Economic Policy, Western Economic Association International, vol. 33(4), pages 698-713, October.
- Naci Mocan, 2008.
"What Determines Corruption? International Evidence From Microdata,"
Economic Inquiry, Western Economic Association International, vol. 46(4), pages 493-510, October.
- Naci Mocan, 2004. "What Determines Corruption? International Evidence from Micro Data," NBER Working Papers 10460, National Bureau of Economic Research, Inc.
- Jan Hunady, 2017. "Individual and institutional determinants of corruption in the EU countries: the problem of its tolerance," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 34(1), pages 139-157, April.
- Goutte, Stéphane & Péran, Thomas & Porcher, Thomas, 2022. "Corruption, economy and governance in Central Africa: An analysis of public and regional drivers of corruption," Finance Research Letters, Elsevier, vol. 44(C).
- Waqar Ahmed Wadho, 2014.
"Education, Rent seeking and the Curse of Natural Resources,"
Economics and Politics, Wiley Blackwell, vol. 26(1), pages 128-156, March.
- Wadho, Waqar Ahmed, 2011. "Education, Rent-seeking and the Curse of Natural Resources," MPRA Paper 37831, University Library of Munich, Germany.
- Noel Siu & Kit-Chun Lam, 2009. "A Comparative Study of Ethical Perceptions of Managers and Non-Managers," Journal of Business Ethics, Springer, vol. 88(1), pages 167-183, April.
- Sechindra Vallury & Bryan Leonard, 2022. "Canals, climate, and corruption: The provisioning of public infrastructure under uncertainty," Economics and Politics, Wiley Blackwell, vol. 34(1), pages 221-252, March.
- Bu, Di & Hanspal, Tobin & Liao, Yin, 2022. "Political corruption, trust, and household stock market participation," Journal of Banking & Finance, Elsevier, vol. 138(C).
- Inglehart, Ronald, 1971. "The Silent Revolution in Europe: Intergenerational Change in Post-Industrial Societies," American Political Science Review, Cambridge University Press, vol. 65(4), pages 991-1017, December.
- Stefan Krause & Fabio Méndez, 2009. "Corruption And Elections: An Empirical Study For A Cross‐Section Of Countries," Economics and Politics, Wiley Blackwell, vol. 21(2), pages 179-200, July.
- Torgler, Benno, 2006.
"The importance of faith: Tax morale and religiosity,"
Journal of Economic Behavior & Organization, Elsevier, vol. 61(1), pages 81-109, September.
- Benno Torgler, 2003. "The Importance of Faith: Tax Morale and Religiosity," CREMA Working Paper Series 2003-08, Center for Research in Economics, Management and the Arts (CREMA).
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Jan Hunady, 2017. "Individual and institutional determinants of corruption in the EU countries: the problem of its tolerance," Economia Politica: Journal of Analytical and Institutional Economics, Springer;Fondazione Edison, vol. 34(1), pages 139-157, April.
- Monika Bauhr & Nicholas Charron, 2020. "Do Men and Women Perceive Corruption Differently? Gender Differences in Perception of Need and Greed Corruption," Politics and Governance, Cogitatio Press, vol. 8(2), pages 92-102.
- Dong, Bin & Dulleck, Uwe & Torgler, Benno, 2012.
"Conditional corruption,"
Journal of Economic Psychology, Elsevier, vol. 33(3), pages 609-627.
- Bin Dong & Uwe Dulleck & Benno Torgler, 2008. "Conditional Corruption," CREMA Working Paper Series 2008-29, Center for Research in Economics, Management and the Arts (CREMA).
- Lee, Wang-Sheng & Guven, Cahit, 2013.
"Engaging in corruption: The influence of cultural values and contagion effects at the microlevel,"
Journal of Economic Psychology, Elsevier, vol. 39(C), pages 287-300.
- Lee, Wang-Sheng & Guven, Cahit, 2013. "Engaging in Corruption: The Influence of Cultural Values and Contagion Effects at the Micro Level," IZA Discussion Papers 7685, Institute of Labor Economics (IZA).
- Goel, Rajeev K. & Nelson, Michael A., 2023. "Women’s political empowerment: Influence of women in legislative versus executive branches in the fight against corruption," Journal of Policy Modeling, Elsevier, vol. 45(1), pages 139-159.
- Jetter, Michael & Parmeter, Christopher F., 2018. "Sorting through global corruption determinants: Institutions and education matter – Not culture," World Development, Elsevier, vol. 109(C), pages 279-294.
- Kyunga Na & Young-Hee Kang & Yang Sok Kim, 2018. "The Effect of Corporate Governance on the Corruption of Firms in BRICs (Brazil, Russia, India & China)," Social Sciences, MDPI, vol. 7(6), pages 1-16, May.
- Jinwon Han, 2023. "Examining Determinants of Corruption at the Individual Level in South Asia," Economies, MDPI, vol. 11(7), pages 1-24, June.
- Eugen Dimant & Guglielmo Tosato, 2018.
"Causes And Effects Of Corruption: What Has Past Decade'S Empirical Research Taught Us? A Survey,"
Journal of Economic Surveys, Wiley Blackwell, vol. 32(2), pages 335-356, April.
- Dimant, Eugen, 2014. "The Antecedents and Effects of Corruption - A Reassessment of Current (Empirical) Findings," MPRA Paper 60947, University Library of Munich, Germany.
- Dimant, Eugen & Tosato, Guglielmo, 2017. "Causes and Effects of Corruption: What has Past Decade's Research Taught us? A Survey," MPRA Paper 76445, University Library of Munich, Germany.
- George R. G. Clarke, 2021. "How Do Women Managers Avoid Paying Bribes?," Economies, MDPI, vol. 9(1), pages 1-18, February.
- Jha, Chandan Kumar & Sarangi, Sudipta, 2018.
"Women and corruption: What positions must they hold to make a difference?,"
Journal of Economic Behavior & Organization, Elsevier, vol. 151(C), pages 219-233.
- Chandan Kumar Jha & Sudipta Sarangi, 2014. "Women and Corruption: What Positions Must They Hold to Make a Difference?," 2014 Papers pjh13, Job Market Papers.
- Rajeev K. Goel & Michael A. Nelson, 2021.
"Corrupt encounters of the fairer sex: female entrepreneurs and their corruption perceptions/experience,"
The Journal of Technology Transfer, Springer, vol. 46(6), pages 1973-1994, December.
- Rajeev K. Goel & Michael A. Nelson, 2019. "Corruption beyond the glass ceiling: do women entrepreneurs perceive corruption differently?," CESifo Working Paper Series 7606, CESifo.
- Ibrahim Ngouhouo & Loudi Njoya, 2020. "Can the women's parliamentary representation reduces corruption and informal sector in Africa? Empirical analysis," Economics Bulletin, AccessEcon, vol. 40(1), pages 612-623.
- Olayinka Oyekola & Martha A. Omolo & Olapeju C. Ogunmokun, 2023. "Are majority-female-owned firms more susceptible to bribery solicitations?," Discussion Papers 2311, University of Exeter, Department of Economics.
- Michael Jetter & Christopher F. Parmeter, 2016. "Uncovering the determinants of corruption," Working Papers 2016-02, University of Miami, Department of Economics.
- Giorgio d’Agostino & Luca Pieroni, 2019. "Modelling Corruption Perceptions: Evidence from Eastern Europe and Central Asian Countries," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 142(1), pages 311-341, February.
- Razafindrakoto, Mireille & Roubaud, François, 2010.
"Are International Databases on Corruption Reliable? A Comparison of Expert Opinion Surveys and Household Surveys in Sub-Saharan Africa,"
World Development, Elsevier, vol. 38(8), pages 1057-1069, August.
- Mireille Razafindrakoto & François Roubaud, 2006. "Are international databases on corruption reliable? A comparison of expert opinion surveys and household surveys in sub-Saharan Africa," Working Papers DT/2006/17, DIAL (Développement, Institutions et Mondialisation).
- Rajat Deb & Sourav Chakraborty, 2017. "Tax Perception and Tax Evasion," IIM Kozhikode Society & Management Review, , vol. 6(2), pages 174-185, July.
- Detkova, Polina & Tkachenko, Andrey & Yakovlev, Andrei, 2021. "Gender heterogeneity of bureaucrats in attitude to corruption: Evidence from list experiment," Journal of Economic Behavior & Organization, Elsevier, vol. 189(C), pages 217-233.
Corrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ecopol:v:35:y:2023:i:3:p:1070-1098. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=0954-1985 .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.