Importância do disclosure contábil para a definição da corrupção a nível mundial.

Abstract

Present on a global scale, corruption generates economic and social problems, which is why several countries search for ways to reduce the level of corruption. Therefore, the objective of this study is to verify whether there is and what is the relationship between the degree of disclosure and the level of corruption that each country has. The study was comprised of 173 countries and analyzed that relationship using the Spearman rank correlation test. It was found that there is a statistical significance in the relationship between the two variables analyzed, where the higher the level of disclosure, the freer of corruption the country presents itself. Thus, when disseminating information with quality and transparency, the country will be using means that help to mitigate corruption practices. The research findings show that it is expected to contribute to the literature by reinforcing factors that can reduce the level of corruption in countries, in addition to demonstrating to managers and public policy agents the importance of seeking quality and transparency in the dissemination of information.