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Extant literature suggests that audit firms establish political connections at the national level to lobby regulators and legislators. In this paper we construct a novel dataset of Big 4 auditors’ political connections at the audit office level and examine the implications of auditors’...
Persistent link: https://www.econbiz.de/10013251450
Potential economic benefits of integrity and anti-corruption policies seem large. Nevertheless, much of the existing … paper reviews OECD’s involvement in integrity and anti-corruption agenda as well as available indicators of integrity and … anti-corruption policies and outcomes. It outlines avenues for future analysis that include assessment of public …
Persistent link: https://www.econbiz.de/10012304412
When politicians have lower discount factors than voters, democratic elections cannot sufficiently motivate politicians … to undertake long-term socially beneficial projects. When politicians can offer incentive contracts which become … politicians time preferences. In the non-commitment case, incentive contracts may need to include a golden parachute clause …
Persistent link: https://www.econbiz.de/10011397764
election relative to an analogous impact for men who closely win or lose a state legislature election. We find that the effect …
Persistent link: https://www.econbiz.de/10012064423
election relative to an analogous impact for men who closely win or lose a state legislature election. We find that the effect …
Persistent link: https://www.econbiz.de/10012100340
electoral candidates and election of politicians. Using unique data that combine population registers and election statistics … dimensions of non-cognitive ability. Second, elected politicians possess more desirable traits than nonelected candidates. Our …
Persistent link: https://www.econbiz.de/10013280142
lead to equilibria, where politicians receive corruption bribes. Furthermore, the model implies a non … politicians. Two political frictions (ideological adherence and a super- majority requirement) impair political competition and …-monotonic relationship between financial openness and corruption and a positive relationship between financial openness and government size …
Persistent link: https://www.econbiz.de/10010343867
Persistent link: https://www.econbiz.de/10010417260
Persistent link: https://www.econbiz.de/10013426539
's passage, U.K. firms operating in high-corruption countries experience a drop in firm value, while their non-U.K. competitors …
Persistent link: https://www.econbiz.de/10013007810