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Using panel data from a unique survey of public primary schools in Uganda, Reinikka and Svensson assess the degree of leakage of public funds in education. The survey data reveal that on average, during the period 1991-95, schools received only 13...

Not so long ago, bribing public officials in foreign countries to obtain business deals was, if not an acceptable, at least a tolerated business practice in many OECD countries. In the new millenium, the OECD and associated governments, which account...

The Department of Education, Culture and Sports (DECS) provides a classic case of corruption in the Philippines. Nearly all forms of corruption described in academic texts can be found in the department: from low-level bureaucratic corruption to high...

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...