... Reports to proxy corruption. The analysis is performed by bank size and includes robustness checks for omitted variables and endogeneity concerns. Findings The results show that a corrupt environment is associated with lower bank performance without a reduction in risk. Larger banks tend...

... find that fraudulent banks are more likely to commit accounting irregularities when they have to follow IFRS and banks have relatively better bank performance. Practical implications Overall, the empirical findings result consistent with Kohlbeck and Warfield’s (2010) find that accounting standards...