Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs
Author
Abstract
Suggested Citation
Download full text from publisher
References listed on IDEAS
- Anwar Shah, 2007. "Performance Accountability and Combating Corruption," World Bank Publications - Books, The World Bank Group, number 6732.
- Daylian M. Cain & George Loewenstein & Don A. Moore, 2005. "The Dirt on Coming Clean: Perverse Effects of Disclosing Conflicts of Interest," The Journal of Legal Studies, University of Chicago Press, vol. 34(1), pages 1-25, January.
- Gendron, Yves & Cooper, David J. & Townley, Barbara, 2007. "The construction of auditing expertise in measuring government performance," Accounting, Organizations and Society, Elsevier, vol. 32(1-2), pages 101-129.
- Garoupa, Nuno & Klerman, Daniel, 2004. "Corruption and the optimal use of nonmonetary sanctions," International Review of Law and Economics, Elsevier, vol. 24(2), pages 219-225, June.
- Christopher Hood & Oliver James & George Jones & Colin Scott & Tony Travers, 1998. "Regulation Inside Government: Where New Public Management Meets the Audit Explosion," Public Money & Management, Taylor & Francis Journals, vol. 18(2), pages 61-68, April.
- Stephen Sherlock, 2002. "Combating Corruption in Indonesia? The Ombudsman and the Assets Auditing Commission," Bulletin of Indonesian Economic Studies, Taylor & Francis Journals, vol. 38(3), pages 367-383.
- Reinikka, Ritva & Svensson, Jakob, 2006. "Using Micro-Surveys to Measure and Explain Corruption," World Development, Elsevier, vol. 34(2), pages 359-370, February.
- Dieter Helm, 2006. "Regulatory Reform, Capture, and the Regulatory Burden," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 22(2), pages 169-185, Summer.
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.- Xiaoyu Zhou & Yi Han & Rui Wang, 2013. "An Empirical Investigation on Firms’ Proactive and Passive Motivation for Bribery in China," Journal of Business Ethics, Springer, vol. 118(3), pages 461-472, December.
- Stuart Kells, 2011. "The Seven Deadly Sins of Performance Auditing: Implications for Monitoring Public Audit Institutions," Australian Accounting Review, CPA Australia, vol. 21(4), pages 383-396, December.
- Muel Kaptein, 2023. "A Paradox of Ethics: Why People in Good Organizations do Bad Things," Journal of Business Ethics, Springer, vol. 184(1), pages 297-316, April.
- Ek, Claes, 2017. "Some causes are more equal than others? The effect of similarity on substitution in charitable giving," Journal of Economic Behavior & Organization, Elsevier, vol. 136(C), pages 45-62.
- Lamar Pierce & Jason Snyder, 2015. "Unethical Demand and Employee Turnover," Journal of Business Ethics, Springer, vol. 131(4), pages 853-869, November.
- Hu, Juncheng, 2021. "Do facilitation payments affect earnings management? Evidence from China," Journal of Corporate Finance, Elsevier, vol. 68(C).
- Danilov, Anastasia & Biemann, Torsten & Kring, Thorn & Sliwka, Dirk, 2013.
"The dark side of team incentives: Experimental evidence on advice quality from financial service professionals,"
Journal of Economic Behavior & Organization, Elsevier, vol. 93(C), pages 266-272.
- Anastasia Danilov & Torsten Biemann & Thorn Kring & Dirk Sliwka, 2012. "The dark side of team incentives: Experimental evidence on advice quality from financial service professionals," Cologne Graduate School Working Paper Series 03-13, Cologne Graduate School in Management, Economics and Social Sciences, revised 18 Dec 2012.
- Katherine Cullerton & Jean Adams & Oliver Francis & Nita Forouhi & Martin White, 2019. "Building consensus on interactions between population health researchers and the food industry: Two-stage, online, international Delphi study and stakeholder survey," PLOS ONE, Public Library of Science, vol. 14(8), pages 1-17, August.
- Kriss, Peter H. & Nagel, Rosemarie & Weber, Roberto A., 2013. "Implicit vs. explicit deception in ultimatum games with incomplete information," Journal of Economic Behavior & Organization, Elsevier, vol. 93(C), pages 337-346.
- Miceli, Thomas J., 2007. "Criminal solicitation, entrapment, and the enforcement of law," International Review of Law and Economics, Elsevier, vol. 27(2), pages 258-268.
- Fazekas,Mihály & Blum,Jurgen Rene, 2021. "Improving Public Procurement Outcomes : Review of Tools and the State of the Evidence Base," Policy Research Working Paper Series 9690, The World Bank.
- Stefano DellaVigna, 2009.
"Psychology and Economics: Evidence from the Field,"
Journal of Economic Literature, American Economic Association, vol. 47(2), pages 315-372, June.
- Stefano DellaVigna, 2007. "Psychology and Economics: Evidence from the Field," NBER Working Papers 13420, National Bureau of Economic Research, Inc.
- Roy H Perlis & Clifford S Perlis, 2016. "Physician Payments from Industry Are Associated with Greater Medicare Part D Prescribing Costs," PLOS ONE, Public Library of Science, vol. 11(5), pages 1-12, May.
- Carole Billiet & Sandra Rousseau, 2014. "How real is the threat of imprisonment for environmental crime?," European Journal of Law and Economics, Springer, vol. 37(2), pages 183-198, April.
- Grajzl, Peter & Baniak, Andrzej, 2018.
"Private enforcement, corruption, and antitrust design,"
Journal of Comparative Economics, Elsevier, vol. 46(1), pages 284-307.
- Peter Grajzl & Andrzej Baniak, 2015. "Private Enforcement, Corruption, and Antitrust Design," CESifo Working Paper Series 5602, CESifo.
- S Scott Graham & Zoltan P Majdik & Dave Clark & Molly M Kessler & Tristin Brynn Hooker, 2020. "Relationships among commercial practices and author conflicts of interest in biomedical publishing," PLOS ONE, Public Library of Science, vol. 15(7), pages 1-11, July.
- Shaun Elder, 2014. "Does the GFC as a change agent of financial regulatory models and approaches in Europe provide lessons for Asia?," Asia Europe Journal, Springer, vol. 12(4), pages 419-430, December.
- Lucas C. Coffman & Alexander Gotthard-Real, 2019. "Moral Perceptions of Advised Actions," Management Science, INFORMS, vol. 65(8), pages 3904-3927, August.
- He Wei Ping, 2013. "Regulatory capture in China's banking sector," Journal of Banking Regulation, Palgrave Macmillan, vol. 14(1), pages 80-90, January.
- Lin, Chen & Lin, Ping & Song, Frank, 2010. "Property rights protection and corporate R&D: Evidence from China," Journal of Development Economics, Elsevier, vol. 93(1), pages 49-62, September.
More about this item
Keywords
internal audit; corruption; customs; Carpatistan;All these keywords.
JEL classification:
- H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
- H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
NEP fields
This paper has been announced in the following NEP Reports:- NEP-CWA-2013-12-15 (Central and Western Asia)
Statistics
Access and download statisticsCorrections
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:pra:mprapa:44693. 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: Joachim Winter (email available below). General contact details of provider: https://edirc.repec.org/data/vfmunde.html .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.