and the perceived level of corruption. Design/methodology/approach – This relationship is studied by performing a cross …‐country analysis using public data to measure accounting quality, audit quality, and corruption. Findings – Consistent with the authors … corruption in a country. Research limitations/implications – These findings suggest that countries with more transparent …

Purpose – Contemporary literature has paid scholarly attention to corruption from a variety of competing perspectives …. However, broader accounts of the impact of corruption on development in developing countries are relatively scarce. The … purpose of this paper is to examine the effect of corruption as a social impediment to development, which has a devastating …

solution to the growing problem of public sector corruption in Iraq and, if so, the extent to which changes are required to the … current Iraqi AML regime to enhance its effectiveness against such corruption. Design/methodology/approach – This paper will … initially explore the growing problem of public sector corruption in Iraq and the measures taken to address such corruption …

Purpose – The purpose of this paper is to develop a theoretical model to study the impact of corruption on money … laundering. Design/methodology/approach – The relationship between corruption and money laundering has been modelled by using … differential games. Findings – The authors' model suggests that corruption increases the quantity of dirty money laundered in the …

Purpose – The purpose of this paper is to assess the impact of Nigerian anti‐corruption provisions targeted at curbing … corruption by public officers. Design/methodology/approach – This paper examines relevant provisions of the code of conduct for … public officers in the Constitution of Nigeria, and other statutes directed at curbing official corruption, and then …

corruption and money laundering, in order to enhance the role of anti‐money laundering (AML) in combating corruption. Design …/methodology/approach – This paper analyses the key elements of the linkage between AML and anti‐corruption, and provides Australia and China as … examples, demonstrating the potential importance of using AML to combat corruption. Findings – It is found that apart from the …

Purpose – This paper aims to provide an overview of the “no safe haven” anti-corruption commitment recently announced … massive corruption. Design/methodology/approach – The paper is based on the analysis of international legal instruments and … argument in favour of adoption of the “no safe haven” policy as a legal standard in anti-corruption cooperation, rather than a …

Purpose – This paper aims to verify the perceptions of Cypriot society in relation to corruption. In an attempt to do … corruption in Cyprus. The survey was conducted by the organization “Transparency Cyprus”. Participants were 52 per cent female … degree. The survey results show that corruption in Cyprus is considered by the vast majority of participants (86 per cent) as …