IDEAS home Printed from https://ideas.repec.org/p/ehl/lserod/101930.html
   My bibliography  Save this paper

Accounting control, governance and anti-corruption initiatives in public sector organisations

Author

Listed:
  • Paterson, Audrey S.
  • Changwony, Fredrick
  • Miller, Peter B.

Abstract

This special issue focuses on the interactions between accounting, public sector organisations and the socio-economic and political environments in which they operate, with a specific focus on the critical analysis of policy and practice in the fight against corruption. The aim of the special issue is to disseminate knowledge to enable a more sustainable, accountable and less corrupt public sector, regardless of where it is located in the world. It presents the work of a global community of scholars engaged in research projects on policies and strategies related to accountability, transparency, auditing, regulatory disclosure, governance, investor protection and anti-corruption initiatives in public sector organisations. The papers presented here address many different angles of corruption and aspects of the way in which it is reported using a broad range of methodologies, theoretical frameworks and research locations. Collectively, these papers demonstrate that more attention needs be given to investigating the human cost associated with illegal activity that leads to human suffering, inequality, and lifetime costs. They further emphasise that we have much to learn about regulatory disclosure and jurisprudential practice in the fight against fraud and corruption.

Suggested Citation

  • Paterson, Audrey S. & Changwony, Fredrick & Miller, Peter B., 2019. "Accounting control, governance and anti-corruption initiatives in public sector organisations," LSE Research Online Documents on Economics 101930, London School of Economics and Political Science, LSE Library.
  • Handle: RePEc:ehl:lserod:101930
    as

    Download full text from publisher

    File URL: http://eprints.lse.ac.uk/101930/
    File Function: Open access version.
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Wang, Daxue, 2008. "Are anomalies still anomalous? An examination of momentum strategies in four financial markets," IESE Research Papers D/775, IESE Business School.
    2. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2007. "Governance Matters VI: Aggregate and Individual Governance Indicators, 1996-2006," Policy Research Working Paper Series 4280, The World Bank.
    3. Jon S. T. Quah, 2001. "GLOBALIZATION AND CORRUPTION CONTROL IN ASIAN COUNTRIES: The case for divergence," Public Management Review, Taylor & Francis Journals, vol. 3(4), pages 453-470, December.
    4. Louis K. C. Chan & Josef Lakonishok & Theodore Sougiannis, 2001. "The Stock Market Valuation of Research and Development Expenditures," Journal of Finance, American Finance Association, vol. 56(6), pages 2431-2456, December.
    5. Pranab Bardhan, 2002. "Decentralization of Governance and Development," Journal of Economic Perspectives, American Economic Association, vol. 16(4), pages 185-205, Fall.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Raffaele Trequattrini & Matteo Palmaccio & Mario Turco & Alberto Manzari, 2024. "The contribution of blockchain technologies to anti‐corruption practices: A systematic literature review," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 4-18, January.
    2. YingShuang Tan & Wanshuo Yang & Sid Suntrayuth & Xin Yu & Stavros Sindakis & Saloome Showkat, 2024. "Optimizing Stock Portfolio Performance with a Combined RG1-TOPSIS Model: Insights from the Chinese Market," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(2), pages 9029-9052, June.
    3. Hsu, Yu-Lin & Tang, Leilei, 2022. "Effects of investor sentiment and country governance on unexpected conditional volatility during the COVID-19 pandemic: Evidence from global stock markets," International Review of Financial Analysis, Elsevier, vol. 82(C).
    4. Francesca M. Calamunci, 2022. "What happens in criminal firms after godfather management removal? Judicial administration and firms’ performance," Small Business Economics, Springer, vol. 58(1), pages 565-591, January.
    5. Raffaele Trequattrini & Rosa Lombardi, 2024. "Corporate corruption, business strategy and sustainable environment," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 1-3, January.
    6. Sargiacomo, Massimo & Everett, Jeff & Ianni, Luca & D'Andreamatteo, Antonio, 2024. "Auditing for fraud and corruption: A public-interest-based definition and analysis," The British Accounting Review, Elsevier, vol. 56(2).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Gani, Azmat & Scrimgeour, Frank, 2014. "Modeling governance and water pollution using the institutional ecological economic framework," Economic Modelling, Elsevier, vol. 42(C), pages 363-372.
    2. Elizabeth M. King & Claudio E. Montenegro & Peter F. Orazem, 2012. "Economic Freedom, Human Rights, and the Returns to Human Capital: An Evaluation of the Schultz Hypothesis," Economic Development and Cultural Change, University of Chicago Press, vol. 61(1), pages 39-72.
    3. Lessmann, Christian & Markwardt, Gunther, 2010. "Fiscal federalism and foreign transfers: does inter-jurisdictional competition increase foreign aid effectiveness?," Dresden Discussion Paper Series in Economics 10/10, Technische Universität Dresden, Faculty of Business and Economics, Department of Economics.
    4. Sherif, Mohamed & Chen, Jiaqi, 2019. "The quality of governance and momentum profits: International evidence," The British Accounting Review, Elsevier, vol. 51(5).
    5. Harakeh, Mostafa, 2020. "Dividend policy and corporate investment under information shocks," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 65(C).
    6. Elizabeth Beasley & Elise Huillery, 2017. "Willing but Unable? Short-term Experimental Evidence on Parent Empowerment and School Quality," The World Bank Economic Review, World Bank, vol. 31(2), pages 531-552.
    7. Croce, M.M. & Nguyen, Thien T. & Raymond, S. & Schmid, L., 2019. "Government debt and the returns to innovation," Journal of Financial Economics, Elsevier, vol. 132(3), pages 205-225.
    8. Anthony Briant & Pierre-Philippe Combes & Miren Lafourcade, 2014. "Product Complexity, Quality of Institutions and the Protrade Effect of Immigrants," The World Economy, Wiley Blackwell, vol. 37(1), pages 63-85, January.
    9. Michael E. Cummings & Alan Gamlen, 2019. "Diaspora engagement institutions and venture investment activity in developing countries," Journal of International Business Policy, Palgrave Macmillan, vol. 2(4), pages 289-313, December.
    10. Andersson, Krister P. & Smith, Steven M. & Alston, Lee J. & Duchelle, Amy E. & Mwangi, Esther & Larson, Anne M. & de Sassi, Claudio & Sills, Erin O. & Sunderlin, William D. & Wong, Grace Y., 2018. "Wealth and the distribution of benefits from tropical forests: Implications for REDD+," Land Use Policy, Elsevier, vol. 72(C), pages 510-522.
    11. Soedarmono, Wahyoe & Machrouh, Fouad & Tarazi, Amine, 2013. "Bank competition, crisis and risk taking: Evidence from emerging markets in Asia," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 23(C), pages 196-221.
    12. Alvaro Forteza & Cecilia Noboa, 2019. "Perceptions of institutional quality and justification of tax evasion," Constitutional Political Economy, Springer, vol. 30(4), pages 367-382, December.
    13. Boulanouar, Zakaria & Alqahtani, Faisal & Hamdi, Besma, 2021. "Bank ownership, institutional quality and financial stability: evidence from the GCC region," Pacific-Basin Finance Journal, Elsevier, vol. 66(C).
    14. Panicos Demetriades & David Fielding, 2012. "Information, Institutions, And Banking Sector Development In West Africa," Economic Inquiry, Western Economic Association International, vol. 50(3), pages 739-753, July.
    15. Zhu, Ling & Liu, Shasha & Kong, Dongmin, 2023. "Governments' fiscal stress and firm decentralization," International Review of Financial Analysis, Elsevier, vol. 90(C).
    16. Mara Pirovano & Jacques Vanneste & André Van Poeck, 2011. "Portfolio and Short-term Capital Inflows to the New and Potential EU Countries: Patterns and Determinants," Chapters, in: Wim Meeusen (ed.), The Economic Crisis and European Integration, chapter 12, Edward Elgar Publishing.
    17. Timothy Besley & Rohini Pande & Vijayendra Rao, 2012. "Just Rewards? Local Politics and Public Resource Allocation in South India," The World Bank Economic Review, World Bank, vol. 26(2), pages 191-216.
    18. Zhang, Wei, 2015. "R&D investment and distress risk," Journal of Empirical Finance, Elsevier, vol. 32(C), pages 94-114.
    19. Svetlana Andrianova & Badi H. Baltagi & Panicos Demetriades & David Fielding, 2017. "Ethnic Fractionalization, Governance and Loan Defaults in Africa," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 79(4), pages 435-462, August.
    20. Ding, Mingfa, 2014. "Political Connections and Stock Liquidity: Political Network, Hierarchy and Intervention," Knut Wicksell Working Paper Series 2014/7, Lund University, Knut Wicksell Centre for Financial Studies.

    More about this item

    Keywords

    accounting control; governance; anti-corruption; public sector;
    All these keywords.

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ehl:lserod:101930. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: LSERO Manager (email available below). General contact details of provider: https://edirc.repec.org/data/lsepsuk.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.