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Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation

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dc.contributor.author Khalil S.
dc.contributor.author Saffar W.
dc.contributor.author Trabelsi S.
dc.contributor.editor
dc.date 2014
dc.date.accessioned 2017-09-07T07:51:36Z
dc.date.available 2017-09-07T07:51:36Z
dc.date.issued 2014
dc.identifier 10.1007/s10551-014-2321-6
dc.identifier.isbn
dc.identifier.issn 01674544
dc.identifier.uri http://hdl.handle.net/10938/12243
dc.description.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. © 2014 Springer Science+Business Media Dordrecht.
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dc.language English
dc.relation.ispartof Publication Name: Journal of Business Ethics; Publication Year: 2014;
dc.relation.ispartofseries
dc.relation.uri
dc.source Scopus
dc.subject.other
dc.title Disclosure Standards, Auditing Infrastructure, and Bribery Mitigation
dc.type Article in Press
dc.contributor.affiliation Khalil, S., Olayan School of Business, American University of Beirut, Beirut, 1107 2020, Lebanon
dc.contributor.affiliation Saffar, W., School of Accounting and Finance, The Hong Kong Polytechnic University, Kowloon, Hong Kong
dc.contributor.affiliation Trabelsi, S., Faculty of Business, Brock University, St. Catharines, ON L2S 3A1, Canada
dc.contributor.authorAddress Saffar, W.; Olayan School of Business, American University of Beirut, Beirut, 1107 2020, Lebanon; email: walid.saffar@polyu.edu.hk
dc.contributor.authorCorporate University: American University of Beirut; Faculty: Suliman S. Olayan School of Business; Department: School of Business;
dc.contributor.authorDepartment School of Business
dc.contributor.authorDivision
dc.contributor.authorEmail
dc.contributor.authorFaculty Suliman S. Olayan School of Business
dc.contributor.authorInitials
dc.contributor.authorOrcidID
dc.contributor.authorReprintAddress
dc.contributor.authorResearcherID
dc.contributor.authorUniversity American University of Beirut
dc.description.cited
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dc.format.extentCount 1
dc.identifier.articleNo
dc.identifier.coden
dc.identifier.pubmedID
dc.identifier.scopusID 84905883993
dc.identifier.url
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dc.relation.ispartofPubTitle Journal of Business Ethics
dc.relation.ispartofPubTitleAbbr J. Bus. Ethics
dc.relation.ispartOfSpecialIssue
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dc.type.publication Journal
dc.subject.otherAuthKeyword Accounting transparency
dc.subject.otherAuthKeyword Business ethics
dc.subject.otherAuthKeyword Corporate governance
dc.subject.otherChemCAS
dc.subject.otherIndex
dc.subject.otherKeywordPlus
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