.... Nonetheless, the volume of exports and the exchange rate were robust in both the ordered and multinomial regression analyses alongside financial secrecy, auditing standards and corporate transparency. While more financial secrecy and a higher volume of exports were found to increase this risk, the other...

...Ricardo Malagueño; Chad Albrecht; Christopher Ainge; Nate Stephens Purpose The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption. Design/methodology/approach This relationship is studied by performing...

... opportunities for corruption. Originality/value This paper offers a measure of clarity on the regulatory scope of the EFCC and ICPC in the fight against corruption, economic and financial crimes. Corruption Financial reporting Auditing Nigeria The Independent Corrupt Practices and Other...

...Mohammed B. Hemraj Focuses on independence as an essential component in preventing audit failures and why the audit profession needs to maintain independence to improve its services. Outlines the Code of Professional Conduct from the Accountancy Body, and the draft rules on ethics by the joint...