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...