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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...

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...

Presented during 10th International Anti-Corruption Conference at a workshop on "Attacking corruption in education systems: what is it doing to our young?", this paper focuses on five typical occurrences of corruption: (i) absenteeism, where teachers...

Serious fraud relating to the issuing of contracts to build schools, involving K187 million (US $2.3 million), was reported at Malawi's Ministry of Education in 2000 by the Public Accounts Committee of the National Assembly. Two cabinet ministers...

Respecting students as one of a country's most important resources is the best way a society can secure a positive and prosperous future for itself. After the war, corruption in Bosnia and Herzegovina flourished in all sectors. Students reported that...

Public expenditure tracking surveys (PETS) allow policy makers to diagnose how incentives and accountability systems are working in practice and how they can be improved. Among the results provided by PETS are estimates of leakage, data on the...

This report analyzes the level of corruption within the higher education system of Georgia. It uncovers the main reasons for the existence of corruption and the variables influencing it. The research recommends and discusses possible ways of...