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...

Public expenditure tracking surveys (PETS) allow policy makers to diagnose how incentives and accountability systems are working in practice and how they can be improved. Among the results provided by PETS are estimates of leakage, data on the...

This report analyzes the level of corruption within the higher education system of Georgia. It uncovers the main reasons for the existence of corruption and the variables influencing it. The research recommends and discusses possible ways of...

Recent surveys suggest that leakage of funds from ministries of education to schools represent more than 80 per cent of the total sums allocated for non salary expenditures in some countries; bribes and payoffs in teacher recruitment and promotion...

This paper investigates the correlates of student performance in mathematics and dictation tests among schoolchildren in Indonesia. This is the first such study to use a new nationally representative sample of Indonesian primary-school students. Our...