Purpose: The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria....

Purpose – This study aims to contribute to the emerging discourse on elite financial crime, with particular attention devoted to the role played by the legislature in corrupt practices in Nigeria. Separations of power, watchdog role of legislature and ideologies have become a major influence...

Purpose – In addition to contributing to the supply side of corruption in Africa, the West has historically played a major role in laundering the proceeds. The Offshore Financial Centres (OFCs) are characterised as jurisdictions that attract a high level of non‐resident financial activity....