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Our anti-corruption capacity is hostage to power

Criminalisation of politics in Bangladesh is hardly surprising. Positions of power acquired through various means, including financial, governmental, and above all political, sometimes real but often also manipulated, have long been allowed to be treated as a licence for self-enrichment through various illicit means, no matter who is in power. ....

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"Political institution and audit quality: Evidence from China" by Yunlin Tian

In the course of far-reaching reforms of economy in China, the issue of how to keep the proper functioning of the capital market is the major concern. As external monitors, auditors play a key role in communicating relevant information to outside users through providing reasonable assurance that financial reports are free from material misstatement (DeAngleo, 1981; Francis and Krishnan, 1999). Their reporting behavior and association with firms’ performance have been studied extensively. Moreover, Chinese institutional environment is critical in analysing auditor behavior as the Chinese government dominates key resource allocations and exerts significant influence on the auditing market. Therefore, the main purpose of this thesis is to identify the effectiveness of the capital market and independence of auditors in China.
First, this thesis examines how political turnover influences auditor reporting behavior and whether this influence varies among auditors. Then this thesis inves ....

Political Turnover , Green Finance Policy , Buse Of Political Power ,