...Abdulhadi Ramadan Purpose The purpose of this paper is to analyze the effect of international public sector accounting standard adoption on corruption in the UAE, Jordan and Egypt, with an emphasis placed on how increased financial transparency and accountability impact governance and corruption...

... of the governments among G-20 group. Conversely, the life expectancy and corruption level adversely affect the government’s tax efforts. Practical implications This study offers significant policy recommendations for governments, academicians and policymakers aiming to enhance taxation revenue within the G-20...

... instruments. Findings The findings show that among the selected macroeconomic variables, inflation, exchange rate and broad money have significant negative effects on the debt-GDP ratio. In contrast, military spending, corruption and interest rates appear to positively influence the same as per 2SLS...

...John Kwaku Amoh; Kenneth Ofori-Boateng; Randolph Nsor-Ambala; Ebenezer Bugri Anarfo Purpose This study explored the tax evasion and corruption–economic development nexus in Ghana and the moderating role of institutional quality in this relationship. Design/methodology/approach To achieve...

...Abdul Rashid; Farooq Ahmad; Sarir Ud Din; Shar Zaman Purpose This paper aims to explore the impact of corruption (CP) on income inequality (IN) by considering the size of informal sector (IFS) at different levels of percentiles. Design/methodology/approach This paper uses a panel quantile...

...Victor Owusu-Nantwi; Gloria Owusu-Nantwi Purpose The purpose of this paper is to examine the effect of corruption and shadow economy on public debt in 51 African countries. In addition, the study explores the causal linkage between corruption, shadow economy and public debt. Design/methodology...

... factors. Design/methodology/approach The authors estimated random-effects models to empirically examine the impacts of corporate financial flexibility, banking sector development, equity market development, regulatory quality and corruption on corporate investment decisions. The empirical analysis...

...Andrea Tomo; Lucio Todisco; Gianluigi Mangia Purpose The purpose of this paper is to provide an analysis of the effects that the perceived corruption has on students’ behaviours. In more detail, the analysis will explain how the individual and contextual variables influence students’ behaviours...