Purpose The purpose of this study is to examine whether firms from countries presenting
higher levels of corruption are more likely to have higher levels of earnings management …

Purpose This study aims to investigate the impact of the adoption of international accounting
and auditing standards on corruption perception. In addition, this study examines the …

This study examines the effect of managerial ability and compensation on the relationship
between business strategy and firm value for small and medium-sized enterprises (SMEs) …

This study investigates the drivers and economic benefits of adopting international financial
reporting standards (IFRS) by applying the classification proposed by the diffusion of …

The paper investigates the mechanism through which corporate credit ratings affect dividend
payments by decomposing the mean difference of dividends into a part that is explained by …

This study investigates whether the quality of the accounting environment, through the IFRS
experience of the country and the extent of disclosure, impacts the perception of less …

This paper assesses the fairness of the Malaysian judicial system in handling cases
pertaining to bribery and corruption. The assessment is based on an archival database of …

Purpose: The study aims to examine the influence of audits, reporting standards and
corruption on tax evasion on selected countries. Design/Methodology/Approach: Tax …

O objetivo do trabalho foi avaliar a relação entre a corrupção a nível nacional e a opacidade
dos resultados contábeis de empresas localizadas em países emergentes. A amostra foi …

The purpose of this study was to establish the relationship or impact of financial
accountability and transparency on corruption around the world. This study which adopted a …