Given its extremely negative impact, it is not surprising that there is extensive literature
focused on understanding and reducing corruption. However, the existing academic work …

The social importance of corruption and its complex nature have led management scholars
to study the phenomenon. However, they have largely ignored the research conducted by …

The purpose of this paper is to analyze how various types of auditing may contribute to fight
corruption. While previous literature has primarily addressed auditing's ability to prevent …

Corruption is a serious concern all over the world. Due to the limited amount of Corporate
Social Responsibility (CSR) research on specific issues such as bribery, this paper aims to …

Purpose The purpose of this study is to investigate the weaknesses of internal control in
expenditure claim procedure and to identify the opinions of employees regarding an …

Corruption is widespread and preventive strategies to reduce corruption need to be adapted
within the local context. Considering the United Nations (UN) Convention against corruption …

Purpose–The purpose of this paper is to determine how national cultural context may be
harnessed to support corporate social responsibility (CSR) implementation when sourcing …

Studies on creative accounting date back to the latter part of the 20th century. Creative
accounting is still a big challenge in financial accounting. The problem of financial statement …

Fraud in financial reporting is an intentional misstatement of financial statements to mislead
the users. It caused huge losses to the organizations, erodes accounting profession's image …

The aim of this study was to examine individual factors that influence attitudes towards
corruption. The study used data from an original opinion survey conducted in the Estonian …