This paper focuses on how corruption affects an important internationalization behavior of firms: the extent of control … most relevant, due to its broad effect on the economy, is corruption. Corruption can be thought of as anything that … specifically in the realm of M&A (see Weitzel and Berns, 2006). Although the level of corruption of the host countries is expected …

corruption. Using a sample of 56,827 firm‐year observations for small‐ and medium‐sized enterprises (SMEs) over the 2006 …, especially in countries with weak financial reporting standards. Our results also show that corruption intensity reduces even …‐level and country‐level efforts complement each other in mitigating corruption …