Journal of Public Budgeting, Accounting & Financial Management: Volume 17 Issue 3

OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions

The single audit act: how compliant are nonprofit organizations?

Elizabeth K. Keating, Mary Fischer, Teresa P. Gordon, Janet Greenlee

Over the past decade, the accountability of nonprofit organizations has been a concern. Our paper reports one form of accountability, the "A-133" or "single" audit, which is…

Corruption on the global front: symposium introduction

Saleha Khumawala

Impact of corruption on foreign direct investment and tax revenues

Kusum W. Ketkar, Athar Murtuza, Suhas L. Ketkar

Using Transparency International’s Corruption Perceptions Index (CPI), this paper establishes a statistically significant link between CPI and foreign direct investment (FDI…

Country level corruption and frequency of issue in the U.S. market

Saleha Khumawala, Latha Ramchand

This paper examines if country level corruption affects the size of a country’s stock market and its ability to raise equity capital. Using Transparency International’s ranking of…

Public sector corruption: lessons from daiwa, sumitomo, and bank of Estonia

Wanda A. Wallace

Daiwa, Sumitomo, and Bank of Estonia experiences display patterns from which lessons emerge for public sector financial managers. Effective fiscal policies, avoidance of conflicts…

Corruption and taxation: lessons from the indian experience

Jayaraman Vijayakumar, Abdul A. Rasheed, V.S. Krishnan

This paper examines the results of a series of steps taken by the Customs and Excise Department, Government of India, to reduce corruption and prevent leakages of revenue in…

Changing expectations as a source of and remedy for corruption

Shyam Sunder