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with anti-corruption regulations) can greatly contribute to the wider anti-corruption literature. Internal audit techniques … can overcome the weaknesses of the four predominant approaches to evaluating anti-corruption regulatory performance – the … manuals and handbooks approach. This paper discusses a compliance audit of anti-corruption regulations in an anti-corruption …
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corruption. Our results hold up-to a battery of placebo tests, absorption of time varying and time invariant unobservable factors …
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Technology is rapidly disrupting every industry and institution around the globe. Yet, corporate compliance has remained relatively unaffected by technological change when compared to other industries. If firms continue to lag behind in their compliance efforts, their risk exposure to the...
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This article considers what policy reforms may help catalyze corporate commitment to combating corruption. The starting … encourage corporations to implement effective compliance and ethics programs and to disclose information related to their anti-corruption … payments, the use of corporate monitors in the enforcement of anti-corruption laws, sustainability reporting indicators related …
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concept of dependence corruption is useful in this setting, and that it can be extended to encompass interpersonal attachments …. This, in turn, problematizes the concept of dependence corruption because interpersonal attachments in organizational … settings are inevitable. The paper engages with recent debates on whether institutional corruption is an appropriate lens for …
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