The impact of the adoption of international accounting and auditing standards on corruption perception
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 strength of auditing and reporting standards (SARS) that mediate the relationship. Design/methodology/approach: Agency...
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Main Authors: | , |
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Format: | Article PeerReviewed |
Language: | English |
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Emerald Publishing
2022
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Online Access: | https://repository.ugm.ac.id/282670/2/25%20Kurniawati%20E.P.%3B%20Achjari%20D..pdf https://repository.ugm.ac.id/282670/ https://www.emerald.com/insight/content/doi/10.1108/ARJ-08-2021-0230/full/html |
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