The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries Marco Bisogno

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Uploaded by Marco Bisogno     Uploaded date: October 31, 2019    
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Publication date
March 28, 2019
Paper language
Abstract
This study adds new insights to the academic debate on the effectiveness of both accrual-basis systems and the adoption of harmonised accounting rules at the international level by considering an additional perspective: their effect on corruption. This study investigates a sample of 33 Organisation for Economic Co-operation and Development countries for the period 2010–2014, creating a panel data set that allows the taking of an international comparative approach. The results indicate that corruption is reduced as governments advance in public-sector accounting reforms, adopting International Public Sector Accounting Standards, or implementing accrual-basis systems.
Preferred Citation
Cuadrado-Ballesteros, B., Citro, F., and Bisogno, M., (2019), The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries, International Review of Administrative Sciences, https://doi.org/10.1177/0020852318819756
Keywords
accrual accounting, corruption, harmonisation, International Public Sector Accounting Standards, transparency
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Category
Comparative Research
Type of Paper
Published paper

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