Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/43712
Title: Disclosure standards, auditing infrastructure, and bribery mitigation
Authors: Khalil, S
Saffar, W 
Trabelsi, S
Keywords: Accounting transparency
Business ethics
Corporate governance
Issue Date: 2015
Publisher: Springer
Source: Journal of business ethics, 2015, v. 132, no. 2, p. 379-399 How to cite?
Journal: Journal of business ethics 
Abstract: Using a sample of 15,174 firms from 24 countries included in the 2009 World Bank Enterprise Survey, we investigate the impact of disclosure standards and auditing infrastructure on the bribery of public officials to secure government contracts. We find that firms are less likely to grant gift to secure a government contract in countries having more extensive financial reporting requirements and countries where audit firms face a higher litigation and sanction risk. Findings also show that firms are less likely to bribe bureaucrats in case financial statements are reviewed by an external audit firm. Our results are economically significant and are robust to several sensitivity analyses. These findings support certain policies that are currently being implemented or discussed to mitigate bribery within the public sector across the globe.
URI: http://hdl.handle.net/10397/43712
ISSN: 0167-4544
EISSN: 1573-0697
DOI: 10.1007/s10551-014-2321-6
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