...Yuliya Zabyelina; Joseph Pozsgai-Alvarez Purpose This article aims to examine how the implementation of anti-corruption frameworks is associated with transparency, secrecy and fraud prevention across jurisdictions in the Western Hemisphere (North America, the Caribbean, Central America and South...

... high and low transparency firms. However, in highly transparent companies, the Board of Directors (BOD) avoids direct manipulation by using relatives to evade market supervisors. In low transparency companies, both the BOD and family members (FM) exploit positive information to benefit personally...

...Tippatrai Saelawong; Torplus Yomnak; Thanee Chaiwat; Siwat Poopunpanich; Charoen Sutuktis Purpose This study evaluates the effect of transparency measures on public procurement efficiency, focusing on Thailand’s Infrastructure Transparency Initiative (CoST). This study aims to understand its...

... that it remains transparent, up-to-date and applicable to all means through which economic crime can be committed, South Africa lacks the necessary resources and attitudes to accomplish this essential goal. Design/methodology/approach The approach used in this paper is purely qualitative using journal...

...Tomas Kristek Purpose The lack of transparency contributes to the growing corruption problem in various spheres of society. This paper aims to analyse the sustainability report disclosures published by Czech companies in 2021 and registered by the Association of Social Sustainability of the Czech...

... as a practice that needs to be addressed to improve government efficiency. The uniqueness was that the respondents acknowledged the existence of fraud and its implications through the activities of bribery, abuse of power and giving out favours. There is a need for organisations to focus on transparency...

.... However, a clear commitment to records management, underpinned by transparency and accountability, ensures that public office holders can be held accountable for their actions. Free and unhampered access to information promotes transparency in the administration of public funds and public participation...

...Matthew Benjamin Levie Purpose The purpose of this paper is to use open-source Russian government data to investigate the relationship between transparency and corruption. Russia is a developed country with a strong legal system and world-class transparency in government contracting, which...

... Transparency Bribery The fundamental objective of the tenth principle of the United Nations Global Compact (UNGC) has been the requirement of all participants to not only avoid corruption such as bribery, extortion and other forms of corruption, but also to develop policies and concrete programs...

... contributions of SAIs in fighting with corruption. To this end, it covers a comprehensive analysis of SAIs in terms of separation of power, audit evidence, transparency, investigative power and accountability. Hence, cornerstone documents concerning the subject matter of the paper have been scrutinized so...