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Government auditing and corruption control


Government auditing and corruption control: Evidence from China's ...

Government auditing can only act as a strong deterrent to corrupt activities if adequate effort is made to rectify malpractice in the collection and spending of ...

Do Government Audits Reduce Corruption? Estimating the Impacts ...

Do Government Audits Reduce Corruption? Estimating the Impacts of Exposing Corrupt Politicians. Eric Avis, Claudio Ferraz, and Frederico Finan. NBER Working ...

The Role of Government Auditing in Corruption Control and Its ...

The results of this study show implications that government must be able to strengthen the auditor's role in detecting fraud and exposing corruption activities.

Do Government Audits Reduce Corruption? Estimating the Impacts ...

Do Government Audits Reduce Corruption? Estimating the Impacts of Exposing Corrupt Politicians. ∗. Eric Avis. †. UC Berkeley. Claudio Ferraz. ‡. PUC-Rio.

Government auditing and corruption control: Evidence from China's ...

curement and bribery and embezzlement of government funds (Shleifer and Vishny, 1993; Svensson, 2005). Due to the secretive nature of corruption ...

Increasing accountability and reducing corruption through ...

“Do Government Audits Reduce Corruption? Estimating the Impacts of Exposing Corrupt Politicians.” Journal of Political Economy 126, no. 5 ...

Yellow Book: Government Auditing Standards | U.S. GAO

1--Documentation Requirements When Assessing Control Risk at Maximum for Controls ... audits due to the circumstances of the pandemic, such as identifying fraud ...

the role of government auditing in curbing corruption - ProQuest

Political corruption signifies the participation of elected public officials in corrupt acts, whereas bureaucratic corruption entails unelected civil servants.

The Role of Government Auditing in Corruption Control and Its ...

To protect various forms of fraud and fight corruption, auditing is one of ... government audits in controlling corruption and examining the impact of ...

Do Government Audits Reduce Corruption? Estimating the Impacts ...

Do Government Audits Reduce Corruption? Estimating the Impacts of Exposing Corrupt Politicians. Eric Avis,; Claudio Ferraz, and; Frederico Finan.

A knowledge gap - U4 Anti-Corruption Resource Centre

Avis et al. (2017: Do Government Audits Reduce Corruption? Estimating the Impacts of Exposing Corrupt Politicians (pdf), 2018: Do Government Audits Reduce ...

Liu - Lin - 2012 - Government Auditing and Corruption Control - Scribd

Audit detection effort and corruption. 5.1. Correlations. The previous analysis suggests that government auditing can detect and discover corrupt acts. In ...

GOVERNMENT AUDITING STANDARDS: 2018 Revision

entity's internal control, assessing fraud risk, or certain other procedures ordinarily performed in an audit.8. 1.21 Performance audits provide objective ...

The role of auditing in the fight against corruption

These standards underpin the profession's role in detection of fraud, corruption and bribery—and strengthen organizations to assist in prevention” (IFAC, 2016c) ...

The role of supreme audit institutions in fighting corruption

By focusing audit efforts on areas known to be susceptible to corrupt practices,. Page 11. U4 Anti-Corruption Helpdesk. The role of supreme audit institutions ...

GUID 5270 Guideline for the Audit of Corruption Prevention - issai.org

The SAI, however, may also be asked to cooperate and even work alongside the investigative team. The fraud and corruption investigation actively seeks out cases ...

The role of auditing in the fight against corruption - ScienceDirect.com

It argues that financial auditing has excluded corruption from the definition of fraud and instead classified it as 'non-compliance with laws and regulations'.

View of The Role of Government Auditing for Combating Corruption ...

Auditing is one of the foundations of the national integrity system for preventing various types of fraud and combating corruption. In theory, audits have two ...

THE ROLE OF GOVERNMENT AUDITING IN CURBING ...

Keywords: government auditing; corruption control; public sector. How to cite: Ionescu, Luminita (2014), “The Role of Government Auditing in Curbing Corruption ...

Corruption and Public Sector Auditing: A Review of Related Literature

Government auditing and corruption control: Evidence from China's provincial panel data. China Journal of Accounting Research,. 5(2), 163-186. Ma, S. G. ...