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The practice whereby some public money is illicitly diverted for private gain is present to some degree in all societies. Developing countries' particular circumstances - rapid economic and social change, strong kinship and ethnic ties, new...

This study led in Uganda revealed that only 13 percent of public non-wage education spending reached the schools in 1991, and only 22 percent in 1995. These dismal findings stimulated the central government to begin publishing information on monetary...

The underground or 'black economy' has been a source for considerable concern to Indian public policy analysts since the mid-1960s. In this article, authors argue that the black economy played a critical role in the softening of the government budget...

Government should promote sustainable human development in ways that reduce disparities in income, well-being, education and opportunity among all people today - while keeping the best interests of future generations in minds. This UNDP discussion...

Corruption, particularly political or "grand corruption", distorts the entire decision-making process connected with public investment projects. The degree of distorsions is higher with weaker auditing institutions. The evidence presented shows that...

Current initiatives in accounting education, while focusing on the importance of accounting instruction and teaching students how to learn, emphasise continuous lifelong learning and outcome-based assessment. The public interest in forensic...

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...

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 report centers on a multi-disciplinary World Bank mission to Ethiopia in 1997, at the request of the Government of Ethiopia, to examine ways to support the Government's program to improve economic governance and to combat corruption. The mission...

Data that can be used to inform policy decisions are typically scarce in low-income countries, where standard policy prescriptions are less likely to apply. But if strategically designed, a survey can help induce policy change by pointing directly to...