| 000 -LEADER |
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| fixed length control field |
01393nam a22001577a 4500 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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| fixed length control field |
210712b ||||| |||| 00| 0 eng d |
| 100 ## - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Cuadrado-Ballesteros, Beatriz et al |
| 245 ## - TITLE STATEMENT |
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| Title |
The role of public-sector accounting in controlling corruption: An assessment of organisation for economic co-operation and development countries |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) |
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| Place of publication, distribution, etc |
International Review of Administrative Sciences |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
86(4), Dec, 2020: p.729-748 |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
This study adds new insights to the academic debate on the effectiveness of both accrual-basis systems and the adoption of harmonised accounting rules at the international level by considering an additional perspective: their effect on corruption. This study investigates a sample of 33 Organisation for Economic Co-operation and Development countries for the period 2010–2014, creating a panel data set that allows the taking of an international comparative approach. The results indicate that corruption is reduced as governments advance in public-sector accounting reforms, adopting International Public Sector Accounting Standards, or implementing accrual-basis systems. – Reproduced |
| 650 ## - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Accrual accounting, corruption, Harmonisation, International public sector accounting standards, Transparency |
| 9 (RLIN) |
25073 |
| 773 ## - HOST ITEM ENTRY |
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| Main entry heading |
International Review of Administrative Sciences |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) |
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| Subject DIP |
CORRUPTION |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
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| Item type |
Articles |
