corruption after controlling for the effects of political institutions and economic development. We find strong evidence that … accounting environment plays only a minor role relative to the strength of political institutions in the control of corruption … challenge the view that countries intending to reduce corruption should invest in higher-quality accounting standards. Our …

benefit more from IFRS experience in lowering perceived corruption. Our results are robust to several sensitivity tests …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 …

regulation (including IFRS adoption), drawing on U.S. and international evidence. Given the policy relevance of research on … reporting standards, including the evidence on IFRS adoption. Several important conclusions emerge. We generally lack evidence …

perceived corruption. Using data for 71 economies for the period 2010-2017 and utilizing Pooled Ordinary Least Square (POLS) and … auditing standards significantly reduce perceived corruption. Moreover, developing/transition and common law countries may … from higher disclosure. Additional analysis shows that impact of perceived strong accounting standards on corruption is …