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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...

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...

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...

Asked if they like primary school, the children who manage to get there usually say "yes". But their eyes darken as they start to talk about the "daily demand for money for invisible things" in exchange for an education.CIET social audits of Primary...

This book looks at the relationships between decentralization of funding for schools and the prevalence of corruption, a crucial concern for education policymakers today. The monograph is based on the assumption that formula funding acts to reduce...