In prior studies, accounting and decentralization corruption solutions have so far been analysed in isolation. In this … countering corruption. We argue that the effectiveness of decentralization as an anti-corruption barrier is complemented by the …, decentralization has a negative and decreasing effect on reducing corruption among countries with weak-quality accounting practices …

The empirical evidence on the relationship between political decentralization and corruption is far from clear. We … develope a model that analizes the relationship between decentralization and corruption and show how cost–benefit calculations … can lead public administrations to tolerate a certain degree of corruption. In the model economy, the centralized …