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This case introduces students to a common type of employee fraud and illustrates how the professional guidance applies in that situation. The case can be used to integrate coverage on the following audit topics: the auditor's consideration of the...

This book offers the view of eminent thinkers and practitioners on how to reduce and eventually eliminate corruption. It shows that, while helpful, democracy is by no means a cure for corruption, nor is economic liberalisation a panacea for ending...

Building strong institutions is a central challenge of development and is key to controlling corruption. Among public institutions, the Supreme Audit Institutions (SAIs) play a critical role, as they help promote sound financial management and thus...

It is widely accepted that one of the most critical elements of a country's anti-corruption programe is the involvement of civil society but there is less agreement on how such involvement can be encouraged. Social marketing can make an important...

Corruption in customs administration is a major problem in many African countries. Data from the period 1990-96 are used to examine several hypotheses concerning the determinants of customs fraud in Senegal and Mali. Statistical tests using product...

This anti-corruption action plan has been developed within the framework of the Coalition 2000 process with the purpose of becoming part of the social agenda, as a broadly approved system of measures and actions for curbing the extremely dangerous...

In 1998, the World Bank undertook a mission to Malawi, at the request of its President, to examine ways to support its Government's program to improve economic governance and to reduce corruption. The mission's objectives were to assess the scope and...

Patterns of corruption vary from society to society and over time. This is particularly the case when we consider the "South", the "Third World" or the developing countries. In order to understand the immense diversity of its origin, forms and...

Ribbon-cutting ceremonies marking the opening of investment projects, such as roads, dams, irrigation canals, power plants, ports, airports, schools, and hospital, are every politician's dream. The very act of cutting the ribbon seems to identify the...

Studies of the consequences of corruption have mainly focused on economic efficiency. This paper illustrates that corruption can also have distributional consequences. Corruption increases income inequality and poverty through lower economic growth...