Influência da corrupção na qualidade das demonstrações contábeis: uma análise cross-country

Abstract

Corruption is about practices that occur since the first societies until nowawadays. The purpose of this study was to identify and analyze the relationship between the degree of perceived corruption and the quality of accounting statements, performing a cross-country analysis. In this sense, the ICP index, Perceived Corruption Inedex, was used as a variable, which indicates the perception of corruption in a country. The variable Strength of auditing and accounting standards was also used with an indicator of the reliability of auditing standards and financial reports. Initially, the study analyzed a sample of 180 countries, 44 countries were excluded from the analysis for not having enough data, generated in a sample of 136 countries. The Shapiro-Francia normality tests were applied, showing that Spearman's rank transfer test was appropriate. The tests performed demonstrate that the two variables depend on a high degree of cooperation so the quality of accounting information and the Perceived Corruption Index are directly related.