The Corruption and the Quality of Auditing Standards

William R DiPietro

Asian Economic and Financial Review, 2011, vol. 1, issue 3, 120-123

Abstract: The paper uses cross country regression analysis on a data set consisting of one hundred thirty countries for the year 2008 to test whether better auditing standards lead to lower levels of corruption. The results are consistent with the hypothesis that improved auditing standards reduce corruption.

Date: 2011
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