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 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...

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...

The IMF has long provided advice and technical assistance that has helped to foster good governance, such as promoting public sector transparency and accountability. The Guidance Note reprinted in this pamphlet reflects the strong consensus among...