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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...

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...

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...

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...

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...

While corruption is an ancient problem, it has had variegated incidence at different times in different places, with varying degrees to damaging consequences. While the tenacity with which it tends to persist in some cases easily leads to despair and...

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...

This paper focuses exclusively on corrupt public practices - illegal activities that reduce the economical efficiency of governments. It lists a number of possible causes and consequences of corruption, derived from review of recent empirical studies...