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Keywords: IPSAS
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Journal Articles
Journal:
Journal of Financial Crime
Journal of Financial Crime (2022) 29 (1): 185–201.
Published: 07 April 2021
... Accounting Standards (IPSAS) adoption, by official development assistance (ODA) beneficiary countries, on the reported level of their perceived corruption. Design/methodology/approach We investigate a sample of ODA beneficiary countries (168 country-year observations) facing rising levels of corruption...
