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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 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...

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...

This paper outlines the Bank's position on anticorruption issues and recommends a number of concrete measures for establishing the Bank's anticorruption policy, whose main objective is to reduce the burden that widespread, systemic corruption exacts...

Corruption is problematic when policies encourage it and institutional controls are weak. Diagnosing corruption, and understanding its causes and consequences, allows countries to overcome their policy and institutional weaknesses and implement...

In 1995/96, 47.5 percent of the population of Bangladesh were still living below the poverty line. This paper argues that the persistence of poverty in Bangladesh originates less in the lack of resources than in the failures of governance. These...

This report presents the main findings of Latvia's diagnostic corruption surveys. As this report is based on survey evidence, it focuses primarily on lower level of corruption in the public sector. The survey evidence suggests that corruption in...

This volume describes the results of a Regional Conference of Transparency International representatives, held in Bratislava, in April 1999. It is structured into three main parts. Firstly, the Declaration for Municipal Reform, set by the...

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...