Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation
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| 024 | 7 | 0 | |a 10.1007/s10551-014-2321-6 |2 doi |
| 035 | |a (NATIONALLICENCE)springer-10.1007/s10551-014-2321-6 | ||
| 245 | 0 | 0 | |a Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation |h [Elektronische Daten] |c [Samer Khalil, Walid Saffar, Samir Trabelsi] |
| 520 | 3 | |a 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. | |
| 540 | |a Springer Science+Business Media Dordrecht, 2014 | ||
| 690 | 7 | |a Corporate governance |2 nationallicence | |
| 690 | 7 | |a Business ethics |2 nationallicence | |
| 690 | 7 | |a Accounting transparency |2 nationallicence | |
| 700 | 1 | |a Khalil |D Samer |u Olayan School of Business, American University of Beirut, 1107 2020, Beirut, Lebanon |4 aut | |
| 700 | 1 | |a Saffar |D Walid |u School of Accounting and Finance, The Hong Kong Polytechnic University, Kowloon, Hong Kong |4 aut | |
| 700 | 1 | |a Trabelsi |D Samir |u Faculty of Business, Brock University, L2S 3A1, St. Catharines, ON, Canada |4 aut | |
| 773 | 0 | |t Journal of Business Ethics |d Springer Netherlands |g 132/2(2015-12-01), 379-399 |x 0167-4544 |q 132:2<379 |1 2015 |2 132 |o 10551 | |
| 856 | 4 | 0 | |u https://doi.org/10.1007/s10551-014-2321-6 |q text/html |z Onlinezugriff via DOI |
| 898 | |a BK010053 |b XK010053 |c XK010000 | ||
| 900 | 7 | |a Metadata rights reserved |b Springer special CC-BY-NC licence |2 nationallicence | |
| 908 | |D 1 |a research-article |2 jats | ||
| 949 | |B NATIONALLICENCE |F NATIONALLICENCE |b NL-springer | ||
| 950 | |B NATIONALLICENCE |P 856 |E 40 |u https://doi.org/10.1007/s10551-014-2321-6 |q text/html |z Onlinezugriff via DOI | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Khalil |D Samer |u Olayan School of Business, American University of Beirut, 1107 2020, Beirut, Lebanon |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Saffar |D Walid |u School of Accounting and Finance, The Hong Kong Polytechnic University, Kowloon, Hong Kong |4 aut | ||
| 950 | |B NATIONALLICENCE |P 700 |E 1- |a Trabelsi |D Samir |u Faculty of Business, Brock University, L2S 3A1, St. Catharines, ON, Canada |4 aut | ||
| 950 | |B NATIONALLICENCE |P 773 |E 0- |t Journal of Business Ethics |d Springer Netherlands |g 132/2(2015-12-01), 379-399 |x 0167-4544 |q 132:2<379 |1 2015 |2 132 |o 10551 | ||