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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...

This paper analyses a newly assembled data set consisting of subjective indices of corruption, the amount of red tape, the efficiency of the judicial system, and various categories of political stability for a cross section of countries. Corruption...

The underground or 'black economy' has been a source for considerable concern to Indian public policy analysts since the mid-1960s. In this article, authors argue that the black economy played a critical role in the softening of the government budget...

The IMF has long provided advice and technical assistance that has helped to foster good governance, such as promoting public sector transparency and accountability. The Guidance Note reprinted in this pamphlet reflects the strong consensus among...

Partout dans le monde, l'état est sur la sellette. Les profonds changements qu'a subis l'économie mondiale amènent à reconsidérer plusieurs questions fondamentales : qu'est-ce que l'État doit, peut et ne peut pas faire - et quelle est la meilleure...

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...

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...

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...

In 1998, the World Bank undertook a mission to Malawi, at the request of its President, to examine ways to support its Government's program to improve economic governance and to reduce corruption. The mission's objectives were to assess the scope and...

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...