Accountability and Transparency to Fight against Corruption: An International Comparative Analysis

  title={Accountability and Transparency to Fight against Corruption: An International Comparative Analysis},
  author={Isabel Brusca and Francesca Manes Rossi and Natalia Aversano},
  journal={Journal of Comparative Policy Analysis: Research and Practice},
  pages={486 - 504}
Abstract The paper analyzes whether transparency, the quality of budgetary management and the strength of audit institutions have a positive effect on corruption and can increase trust in governments from a comparative analysis. The study is based on panel data from 75 countries worldwide about transparency and corruption published by international organizations, testing a relation between the transparency and accountability of a country and corruption and trust in governments has been tested… 
Do transparency mechanisms reduce government corruption? A meta-analysis
This article presents a meta-analysis of empirical studies to examine the role of transparency mechanisms for curbing corruption. The analysis reveals that transparency has an overall significant,
Democracy and financial transparency of local governments in Sub-Saharan Africa
The study aims at examining the level of financial transparency of local governments in a sub-Saharan African country and how financial transparency is affected by democracy in the sub-region.,The
Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries
This paper aims to investigate the extent of anti-corruption reporting by ASEAN companies and examine whether coercive factors influence the level of disclosure. The authors adopt indicators from the
Determinants Influencing the Level of Corruption in Indonesia Local Governments
This study is based on the high levels of corruption occurring in Indonesia, indicated by the low level of the Corruption Perception Index (CPI). The majority of corruption cases occurring in
The Role of Law Enforcement on Moderating the Relationship between Government Size, Fiscal Decentralization, Audit Finding and Corruption
The Role Law the Relationship between Government Abstract This study is based on Indonesia's high levels of corruption, as evidenced by the Corruption Perception Index's low level (CPI). In
How Could Information Systems Support Transparency to Face Corruption? Systematic Mapping of the Literature
Context: Corruption is a problem that follows the evolution of humanity, taking root in human society and causing global problems in the form of social inequality, the precariousness of public
Corruption in the Malaysian construction industry: investigating effects, causes, and preventive measures
Abstract Corruption has long plagued the construction industry, more so in the developing world. Given its impact, empirical evidence is needed to gain a deeper insight into the phenomenon. This
Combating corruption: International standards and national practice
The purpose of the article is to study modern standards and practice of combating corruption, as well as international and legal documents that are the cause for the existance of different approaches
The strategy of institutional reform of the supreme audit institution: the case of Ukraine
The paper aims to define the strategic goals of the Accounting Chamber of Ukraine’s institutional reform. Securing the social confidence towards a public audit institution is the fundamental of its
Decentralization of Corruption in the Education Sector: An Analysis of Anti- Graft Reports
The Commission for the Investigation of Abuse of Authority (CIAA) annual report points out that complaints related to the education sector for financial misuses occupy the largest share consistently


Accounting and corruption: a cross‐country analysis
Purpose – The purpose of this paper is to better understand the relationship between accounting and auditing quality and the perceived level of corruption.Design/methodology/approach – This
Pillars of integrity : the importance of supreme audit institutions in curbing corruption
Building strong institutions is a central challenge of development and is a key to controlling corruption. Among public institutions, the Supreme Audit Institutions (SAIs) play a critical role, as
Accountability and Corruption: Political Institutions Matter
Using a cross-country panel, Lederman, Loayza, and Soares examine the determinants of corruption, paying particular attention to political institutions that increase political accountability.
Is Transparency the Key to Reducing Corruption in Resource-Rich Countries?
Court of Auditors’ performance auditing as a tool to enhance economy, efficiency, effectiveness and transparency in the public administration, an Italian perspective: strengths and weaknesses
This paper is aimed to analyse the functions of the European Court of Auditors and of a domestic Court of Auditors, the Italian one, to underline how performance auditing is important in fighting
Measuring and Promoting Budget Transparency: The Open Budget Index as a Research and Advocacy Tool
Transparency in public budgeting has been a recognized principle of sound governance for a long time. Yet, reliable measures of budget transparency are hard to come by. This article introduces the
A Cross-Country Empirical Investigation of Corruption and its Relationship to Economic, Cultural, and Monitoring Institutions: An Examination of the Role of Accounting and Financial Statements Quality
This paper empirically tests a model that links economic, cultural, and information/monitoring variables to corruption in 61 countries. The results offer significant evidence to suggest that higher
Causes of corruption in European countries: history, law, and political stability
This study asks why corruption is increasing in European countries and what are the most important factors that explain such corruption? Although corruption scandals, speeches and reports indicate