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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...

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...

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...

This report was prepared by the World Bank (Warsaw Office) in response to a request from the Government of Poland to help identify the areas in which the most serious corruption problems are found and those in which measures to reduce corruption are...

A recent World Bank programme in Campo Elias, Venezuela, used an innovative and effective approach to build participatory institutional frameworks and to apply best practices in public policy making. As a result, corruption has fallen and services...

This report puts into motion a chain of events that fundamentally reformed the way the Bank thinks about, and acts against, corruption. In its first part, it thus details the progress that the Bank has made building each of the four pillars of its...

Corruption ranks, together with effective democratic representation, as the most important problem facing local governments. The challenge facing local governments is to develop innovative ways of building effective, accountable, and transparent...