...Supawadee Moss; Wonlop Writthym Buachoom Purpose This study examines government budgeting for anti-corruption organisations and its ability to increase transparency and reduce corruption in Thailand. It also considers government effectiveness (GE), control of corruption (CC), regulatory quality...

...Aluska Ramos de Lira; Michel Richard Chagas Cruz; Susana Jorge Purpose This paper examines the relationship between the adoption of accrual-based IPSAS and the level of perceived corruption of Latin-American countries, considering the moderating effect of the country’s institutional quality...

... sector auditing) and propose a future research agenda. Findings The “changing boundaries” of public sector auditing may influence the difficulty for public sector organisations to manage the uncertainties and risks not only associated to corruption but also the public governance development...

...Georgia Kontogeorga; Anna Papapanagiotou Purpose The purpose of this paper is to examine how Supreme audit institutions (SAIs) address the issue of auditing ethical cases and, more specifically, to research whether the organizational structure of an SAI affects the variables of “corruption...

... in the budgeting cycles and (4) how emergency responses may produce opportunities for corruption. Findings To tackle COVID-19 related challenges, budgeting, rebudgeting, reporting processes and formats need to be reconsidered and supported by the development of new competencies. Governments will need to put...

...Silvia Pilonato Purpose The paper aims to explore the links between corruption and accounting in the public procurement setting. In particular, it investigates how accounting can fight or facilitate corruption Design/methodology/approach The study takes a qualitative approach, analyzing one...

...Francisco Bastida; María-Dolores Guillamón; Bernardino Benito; Ana-María Ríos Purpose The purpose of this paper is to examine the impact of mayors’ corruption on the municipal interest rate set by lenders. Design/methodology/approach The sample consists of a panel data for all the Spanish...