This paper introduces fraud as asset misappropriations (85 per cent of cases), corruption and fraudulent statements … for fraud detection are internal audit review, specific investigation by management, and whistle‐blowing. The paper …

Purpose This study aims to examine the link between power distance culture and whistleblowing intention or propensity … culture and whistleblowing, and it draws on the outcomes of relevant previous studies. It then reflects on some cultural … whistleblowing, as whistle-blowers are regarded as traitors instead of civic heroes. These issues consequently provide major …

as the present. Professional regulatory bodies are increasingly mandating whistleblowing among their members. The … voluntary. The limited amount of UK research on whistleblowing is catalogued. Considerations of national culture are then … whistleblowing, and still is, but the lead provided by legislation and professional bodies has led to greater public acceptance and …

control of corruption and to effective democracy, and recognising that the cost of transparency is diminished confidentiality … and privacy. Applies this to the retrieval of the proceeds of corruption, using a case study in Italy to show how a wife …’s complaint about divorce compensation led to the uncovering of corruption involving many politicians. Discusses how codes of …

Reviews the present role of corruption in English law, pointing out that there is actually no offence of corruption …, nor of fraud, although there is a draft bill to establish the general offence of fraud; the link of corruption with bribes …, provide a new definition and draft a general offence of corruption. Outlines what this new concept of corruption would be: the …

boundaries of corruption: a structural perspective, a social‐normative perspective, and an organizational‐normative perspective …. Findings – The paper finds that corruption should be considered not only as a social construct, a cultural phenomenon (from a … corruption serves both to sway people away from their moral duties and to favour self‐interest, we cannot look at corruption as …

the modern notion of corruption from Enlightenment to post-modernity. Design/methodology/approach The paper analyzed to … what extent the classical notion of corruption (Plato, Aristotle and Cicero) still influenced the way philosophers … perceived the phenomenon of corruption during the Enlightenment (1625-1832), the transition period (1833-1900) and the post …

This paper considers the distributional dynamics of a well‐known corruption index. Specifically, we are interested in … evaluating whether corruption is best characterized as multimodal (i.e. pointing to clusters of countries with persistently … different levels of corruption) and whether there have been significant changes (i.e. convergence or divergence) in the …

Purpose – The purpose of this paper is to argue that the analysis of corruption must distinguish between corruption in … organizations where this kind of behaviour is widespread and corruption in organizations where it is rare, and must also distinguish … between corruption as the outcome of an economic cost-benefit analysis and corruption induced by social-psychological factors …

Purpose The purpose of this study was to present a conceptual analysis of how the issue of corruption in Ghana’s public …-setting, corruption, employee motivation and transformational leadership to develop a conceptual framework to explain this link between … goal integration through transformational leadership and corruption reduction. Findings Findings from this study showed …