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1-13 of 13
Keywords: Corruption
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Journal Articles
Corruption networks and anti-corruption mechanisms: the case of Kenya
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Accounting, Auditing & Accountability Journal (2025) 38 (6): 1546–1574.
Published: 08 May 2025
...Nelson Waweru; Abu S. Rahaman; Elisabet Garriga Cots Purpose This paper explores how strong corruption networks, consisting of members of the Kenyan political elite, senior bureaucrats and their corporate cronies, work around anti-corruption mechanisms and render them ineffective. Design...
Journal Articles
Exploring a Soccer Society: dreams, themes and the beautiful game
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Accounting, Auditing & Accountability Journal (2024) 37 (2): 433–453.
Published: 16 November 2023
... of a Soccer Society, as well as reflecting on the challenges that evidence of corruption in soccer (the beautiful game) has had on the game to date. Reflections on these matters are then utilised to offer a prospective analysis of issues for further research. Design/methodology/approach The paper...
Journal Articles
Decoding corruption in Brazilian construction multinationals
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Accounting, Auditing & Accountability Journal (2024) 37 (4): 984–1011.
Published: 25 September 2023
...Tania Barboza; Angela Da Rocha Purpose This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards...
Journal Articles
Monetization of politics and public procurement in Ghana
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Accounting, Auditing & Accountability Journal (2024) 37 (1): 85–118.
Published: 21 March 2023
...Philippe Jacques Codjo Lassou; Matthew Sorola; Daniela Senkl; Sarah George Lauwo; Chelsea Masse Purpose This paper aims to investigate the prevalence of corruption in Ghana to understand how and why it has turned public procurement into a mere money-making scheme instead of a means to provide...
Journal Articles
It's a gift – Samuel Pepys and Sir William Warren, an account of gifts, bribes and kickbacks
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Accounting, Auditing & Accountability Journal (2023) 36 (3): 913–932.
Published: 19 October 2022
... motivations for bribery and corruption and contributes in this area. The research contributes in developing research around boundaries and the corruption equation using the insight gleaned from this narrative account. Karen McBride can be contacted at: karen.mcbride@port.ac.uk 29 07 2021 01...
Journal Articles
A car wash: post-truth politics, Petrobras and ethics of the real
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Accounting, Auditing & Accountability Journal (2023) 36 (2): 437–463.
Published: 26 May 2022
...Barbara d.L. Voss; David B. Carter; Rebecca Warren Purpose The study draws upon three accounts to examine post-truth politics and its link to accounting. In studying Petrobras, a Brazilian petrochemical company embroiled in a corruption scandal, the authors draw upon a politics of falsity...
Journal Articles
Whistleblowing and accounting for the public interest: a call for new directions
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Accounting, Auditing & Accountability Journal (2021) 34 (7): 1555–1580.
Published: 13 July 2021
... (Steccolini, 2019). It describes “an act of a man or woman who, believing that the public interest overrides the interest of the organization he serves, blows the whistle that the organization is involved in corrupt, illegal, fraudulent or harmful activity” (Nader et al., 1972 , p. 7). Ideally, we...
Journal Articles
Social networks, corruption and institutions of accounting, auditing and accountability
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Accounting, Auditing & Accountability Journal (2019) 32 (2): 508–530.
Published: 12 March 2019
... how social networks may perpetuate corrupt activities and compromise the functioning of institutions of accountability. Design/methodology/approach The conceptual framework adopted in this study draws on insights from social network theory (SNT) and Bourdieu’s ideas of capital to devise a critical...
Journal Articles
The nature and potential of corporate governance in developing countries: Zambian perceptions
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Accounting, Auditing & Accountability Journal (2017) 30 (6): 1257–1287.
Published: 21 August 2017
..., senior business executives, transnational organisation representatives, academics and governance consultants. The discussions were conducted face-to-face and recorded in all cases. Findings Understanding of corporate governance is at an embryonic stage in Zambia, but embedded corruption is likely...
Journal Articles
Accounting, auditing and accountability research in Africa: Recent governance developments and future directions
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Accounting, Auditing & Accountability Journal (2017) 30 (6): 1206–1229.
Published: 21 August 2017
... on the economic development of African countries. This has been associated with a myriad of reforms which range from anti-corruption measures to public financial management reforms. The authors find that the implementation and effects of these reforms have not been adequately researched by accounting scholars...
Journal Articles
Western accounting reforms and accountability in wealth redistribution in patronage-based Nigerian society
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Accounting, Auditing & Accountability Journal (2017) 30 (6): 1288–1308.
Published: 21 August 2017
... corruption in patronage-based developing countries such as Nigeria. Design/methodology/approach The paper utilises the patron/clientelism framework to examine the dynamics of Western accounting reforms in the Nigerian patronage-based society, in which the institutions of governance and regulatory...
Journal Articles
Recipe for poverty, degradation and hopelessness
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Accounting, Auditing & Accountability Journal (2011) 24 (6): 815.
Published: 02 August 2011
..., degradation and hopelessness, unfortunately, mesh together quite seamlessly. Originality/value – The paper represents a unique attempt to condense, in a nutshell, what is happening in many Third World countries. © Emerald Group Publishing Limited 2011 Poverty Corruption...
Journal Articles
Enterprise culture and accountancy firms: new masters of the universe
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Accounting, Auditing & Accountability Journal (2008) 21 (2): 268–295.
Published: 15 February 2008
..., corruption, money laundering and practices that show scant regard for social norms and even laws. Design/methodology/approach The paper locates business behaviour within the broader dynamics of capitalism to argue that hunger for higher profits at almost any cost is not constrained by rules, laws...
