The impact of the adoption of international accounting and auditing standards on corruption perception

• المؤلفون الرئيسيون: Kurniawati, Elisabeth Penti, Achjari, Didi
• التنسيق: مقال PeerReviewed
• اللغة: English
• منشور في: Emerald Publishing 2022
• الموضوعات: Accounting Theory and Standards; Auditing and Accountability
• الوصول للمادة أونلاين: 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

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...