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Accounting and corruption: a cross‐country analysis

Author

Listed:
  • Ricardo Malagueño
  • Chad Albrecht
  • Christopher Ainge
  • Nate Stephens

Abstract

Purpose - The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption. Design/methodology/approach - This relationship is studied by performing a cross‐country analysis using public data to measure accounting quality, audit quality, and corruption. Findings - Consistent with the authors' predictions, the paper finds evidence that accounting and auditing quality are significantly related to the level of perceived corruption in a country. Research limitations/implications - These findings suggest that countries with more transparent reporting have lower levels of perceived corruption and that the level of perceived corruption may be reduced in a country by improving accounting and auditing quality. Practical implications - The findings suggest that countries can reduce the level of perceived corruption by improving the transparency of financial reporting by improving accounting and auditing standards. Originality/value - While significant amounts of research has examined perceived corruption, this study is the first to address the impact of high‐quality accounting information on the level of perceived corruption.

Suggested Citation

  • Ricardo Malagueño & Chad Albrecht & Christopher Ainge & Nate Stephens, 2010. "Accounting and corruption: a cross‐country analysis," Journal of Money Laundering Control, Emerald Group Publishing Limited, vol. 13(4), pages 372-393, October.
    • Handle: RePEc:eme:jmlcpp:13685201011083885
    DOI: 10.1108/13685201011083885
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    Citations

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    Cited by:

    1. Chi Duong Thi, 2023. "Audit Quality, Institutional Environments, and Earnings Management: An Empirical Analysis of New Listings," SAGE Open, , vol. 13(2), pages 21582440231, June.
    2. Jangho Gil, 2024. "The relationship between market competition and accrual earnings management: A cross-country study," Eurasian Business Review, Springer;Eurasia Business and Economics Society, vol. 14(3), pages 841-879, September.

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