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An Analysis of Corruption, Taxation and the Iasb: The Effect on Global Competitiveness
Academic journal article from Advances in Competitiveness Research, Vol. 18, No. 1/2
Beginning of article
ABSTRACT
This article examines national accounting standards as disclosure rules that are set endogenously within a society in concert with that society's tolerance for corruption as well as its combined corporate tax rate. Societies with different levels of corruption and taxation are expected to have different levels of detail, comprehensiveness, and comparability within their national standards. The 2004 Corruption Perception Index produced by Transparency International is related to measures of the consistency of local accounting standards and the international accounting standards (IAS) of the International Accounting Standards Board. Countries with higher levels of perceived …
