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...

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...

El Plan Nacional de Integridad intenta combatir la corrupción, mal que socava la legitimidad de las instituciones públicas, atenta contra la sociedad, el orden moral y la justicia, así como contra el desarrollo integral de los pueblos. Entre otros...

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...