Combatting bribery and corruption: does corporate anti-corruption commitment lead to more or less audit effort?

IF 2.8 4区管理学 Q2 BUSINESS, FINANCE

Accounting Forum Pub Date : 2024-05-05 DOI:10.1080/01559982.2024.2327923

Ahmed A. Sarhan, Christopher J. Cowton

引用次数: 0

Abstract

Firms and their external auditors can both help to combat the international scourge of business-related bribery and corruption. However, previous empirical research has not investigated whether the...

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打击贿赂和腐败：企业的反腐败承诺会导致更多还是更少的审计工作？

公司及其外部审计师都可以帮助打击与商业有关的贿赂和腐败这一国际祸患。然而，以往的实证研究并没有调查...

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Accounting Forum BUSINESS, FINANCE-

CiteScore

5.20

自引率

6.50%

发文量

期刊介绍： Accounting Forum publishes authoritative yet accessible articles which advance our knowledge of theory and practice in all areas of accounting, business finance and related subjects. The journal both promotes greater understanding of the role of business in the global environment, and provides a forum for the intellectual exchange of academic research in business fields, particularly in the accounting profession. Covering a range of topical issues in accounting, business finance and related fields, Accounting Forum''s main areas of interest are: accounting theory; auditing; financial accounting; finance and accounting education; management accounting; small business; social and environmental accounting; and taxation. Of equal interest to practitioners, academics, and students, each issue of the journal includes peer-reviewed articles, notes and comments section.