Cuadrado-Ballesteros, Beatriz et al <br/><br/>
The role of public-sector accounting in controlling corruption: An assessment of organisation for economic co-operation and development countries 

 - International Review of Administrative Sciences  
 - 86(4), Dec, 2020: p.729-748 
<br/><br/> 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  
<br/><br/><label>Subjects--Topical Terms: </label><br/>Accrual accounting, corruption, Harmonisation, International public sector accounting standards, Transparency