This study examines the impact of country level corruption on audit fees. Using a sample of 102,934 firm year observations on companies from 48 countries over the period 1998-2014, we find that audit fees are positively associated with higher levels of corruption. We also find that corruption...

We investigate whether IFRS adoption and the extent of disclosure in a country play any role in reducing perceived corruption, after controlling for the effects of political institutions and economic development. The sample covers 104 countries over the period 2009-2011. We find strong evidence...

Using data from 166 countries over the period 1996-2011, we investigate the role of accounting information in reducing corruption after controlling for the effects of political institutions and economic development. We find strong evidence that accounting environment plays only a minor role...

Using data from 166 countries over the period 1996-2011, we investigate the role of accounting information in reducing corruption after controlling for the effects of political institutions and economic development. We find strong evidence that accounting environment plays only a minor role...