This article examines the impacts of firms' political environment on the quality of their accounting practices. In specific, we hypothesize that the quality of political institutions is among the determinants of firms' decisions regarding accounting practices, and test the hypothesis with a...

While it is widely believed that bribery is ubiquitous among Asian firms, few studies have offered systematic evidence of such activities, and the dynamics of bribery in Asian firms have not been well understood. The research reported here used World Business Environment Survey (WBES) data to...

Despite rapid economic growth and assiduous efforts in anti-corruption campaigns, many Asian economies continue to be plagued with rampant corruption problems; and in a number of countries, the progress towards corruption reduction has stagnated over the last decade as measured by corruption...