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This paper focuses on the use of survey instruments, in particular, Service Delivery Surveys (SDS) as an important monitoring mechanism of state performance. The SDS aims at increasing both the accountability and result orientation of the civil...

In this article, the author surveys the World Bank's efforts in combating the myth surrounding corruption, as well as the Bank's work in creating diagnostic tools, disseminating survey results, and implementing effective anti-corruption strategies...

A successful anti-corruption strategy must have a free press to voice public opinion and report cases of corruption, an effective and politically neutral mechanism to investigate and prosecute corruption, and a reliable judicial process to punish...

This report presents the main findings of Latvia's diagnostic corruption surveys. As this report is based on survey evidence, it focuses primarily on lower level of corruption in the public sector. The survey evidence suggests that corruption in...

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...

Building strong institutions is a central challenge of development and is key to controlling corruption. Among public institutions, the Supreme Audit Institutions (SAIs) play a critical role, as they help promote sound financial management and thus...

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...

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...

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...