In prior studies, accounting and decentralization corruption solutions have so far been analysed in isolation. In this article, we connect these two strands of literature on corruption. Understanding this connection is important because weak financial accounting and reporting systems can inhibit...

Empirical estimates suggest that fiscal decentralization in government spending is associated with lower government corruption.The relationship between decentralization of government activities and the extent of rent extraction by private parties is an important element in the recent debate on...