The impact of public sector accounting reform on corruption: Causal evidence from subnational Indonesia

Business & Economics

• Public Sector Accounting 100%
• Corruption 63%
• Indonesia 54%
• Accounting Practices 28%
• Accruals 18%
• Instrumental Variables 15%
• Endogeneity 14%
• Financial Audit 12%
• Poisson Regression 11%
• Accounting Procedures 11%
• Accounting Theory 11%
• Causal Effect 8%
• Financial Information 8%
• Empirical Evidence 8%
• Regression Model 7%
• Prediction 7%
• Cash 6%

Social Sciences

• corruption 62%
• Indonesia 59%
• public sector 56%
• reform 41%
• evidence 29%
• Accounting procedures 14%
• financial information 12%
• Court Cases 9%
• audit 8%
• district 6%
• regression 5%
• citizen 5%

Earth & Environmental Sciences

• corruption 95%
• public sector 81%
• accounting 74%
• court 10%
• audit 10%
• citizen 8%