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

• Main Authors: Kurniawati, Elisabeth Penti, Achjari, Didi
• 格式: Article PeerReviewed
• 語言: English
• 出版: Emerald Publishing 2022
• 主題: Accounting Theory and Standards; Auditing and Accountability
• 在線閱讀: 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...