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Corruption is widely considered as one of the primary bounds on economic growth. As a result, eradicating corruption takes top priority in development policy. Sadly, most anti-corruption efforts fail. In this policy brief, we explain why an overt focus on eradicating corruption is misguided. We address two problems. Firstly, there is insufficient proof that eradicating corruption is a necessity to kickstart or promote rapid economic growth, in contrast to a dominant view in development circles. An overt focus on combating corruption risks wasting funds in development policy. Secondly, most anti-corruption efforts in development fail because they treat the symptom instead of the root causes. Anti-corruption efforts can be improved by working much more holistically in development policy.

Our goal with this policy brief is to encourage those working in economic development to rethink their approach to anti-corruption. By highlighting relevant insights from the academic literature which have largely remained unrecognised in development policy, and adding concrete policy recommendations, we hope to spur change in the primacy which is often granted to anti-corruption efforts.

This paper attempts to develop a simple, static model of tax administration that is capable of explaining the widespread collusive petty tax administration corruption observed in developing countries.

This paper utilizes a positivist research framework and adopts a theoretical method of analysis, although secondary data will also be mentioned to support theoretical arguments whenever it is appropriate to do so.

A high rate of collusive tax corruption is inevitable in developing countries.

The model is static and needs to be extended into a dynamic model.

Traditional enforcement tools such as higher audits or a higher penalty regime against tax evasion do not work. Tax simplification can lessen the incidence of tax corruption.

Fighting tax corruption requires significant changes in the attitudes of taxpayers and tax auditors.

This paper combines the literature on Kantian economics and tax compliance in an innovative fashion.

This paper aims to focus on the use of unexplained wealth orders (UWOs) in South Africa as a civil method to act upon lifestyle audit results that have indicated wealth from unknown, possibly unlawful, sources.

This paper applied a comparative methodology. Legislation and the application of UWOs in Ireland, the UK and Australia were compared with the situation in South Africa.

It is proposed that South Africa includes UWO legislation within its Prevention of Organised Crime Act or be established as a separate piece of legislation. Also, South Africa should follow both the civil and criminal route to target the proceeds of crime.

Corruption in South Africa is rampant and, without the necessary legislation, impossible to fight. For these purposes, this paper proposes measures to be used from a civil forfeiture perspective.

This study aims to investigate why anti-corruption statutes are not efficient in Nigeria’s upstream petroleum industry.

This study is a doctrinal legal research that embraces a point-by-point comparative methodology with a library research technique.

This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Finally, this study finds that anti-corruption organisations in Nigeria are not efficient due to non-existence of the Federal Government’s political will to fight corruption, insufficient funds and absence of stringent implementation of the anti-corruption legal regime in the country.

Investigations reveal during this study that Nigerian National Petroleum Corporation (NNPC) operations are characterised with poor record-keeping, lack of accountability as well as secrecy in the award of oil contracts, oil licence, leases and other financial transactions due to non-disclosure or confidentiality clauses contained in most of these contracts. Also, an arbitration proceeding limit access to their records and some of these agreements under contentions. This has also limited the success of this research work and generalising its findings.

This study recommends, among other reforms, soft law technique and stringent execution of anti-corruption statutes. This study also recommends increment in financial appropriation to Nigeria’s anti-corruption institutions, taking into consideration the finding that a meagre budget is a drawback.

This study reveals that corruption strives on feeble implementation of anti-corruption legal regime and the absence of political will in offering efficient regulatory intervention. Corruption flourishes due to poor enforcement of anti-corruption laws and the absence of political will in offering efficient regulatory intervention by the government.

The study advocates the need for enhancement of anti-corruption agencies' budgets taking into consideration the finding that meagres budgets are challenge of the agencies.

President Cyril Ramaphosa, in his 2018 State of the Nation Address, stated that “Thieves who are stealing public funds should be arrested and prosecuted”, and called for lifestyle audits of public-sector employees. The gross misuse of COVID-19 relief funds by public officials indicated the urgent need to execute these audits as an anti-corruption measure. This paper aims to provide a review of the existing state of affairs with regard to the application of lifestyle audits in South Africa.

This paper critically analyses the literature available on the current position of South Africa concerning lifestyle audits in the public sector, based on the mandates of some of the anti-corruption agencies that could be responsible for the conducting and processing of such audits.

South Africa has only recently seen a framework for applying lifestyle audits, developed by the Department of Public Service and Administration. Although these first steps in developing a standard practice are laudable, the practical process of dealing with misconduct and/or criminal matters remains to be seen. It is recommended that South Africa consider a legislative approach to dealing with unlawfully obtained wealth by either criminalising the act of illicit enrichment (per the United Nations Convention Against Corruption) or creating an Unexplained Wealth Order, as seen, for example, in the UK.

South Africa is in dire need of addressing corruption in the public sector. Despite lifestyle audits being called for, the lack of proper implementation is negating any positive outcomes. Therefore, alternative solutions should be investigated.

Recent developments in the EU’s anti-corruption strategy have brought the EU closer to meeting the UNCAC’s objectives, i.e. the Proposal for a Directive on combating corruption (2023) and the Proposal for a Directive on Asset Recovery and Confiscation (2022). This paper aims to discuss these developments from the perspective of the UNCAC, to identify missing elements in the EU’s asset recovery mechanisms.

Critical approach towards EU anti-corruption policy (discussing the problems and solutions). Review of EU developments in asset recovery law.

There is a political will on the part of the EU to fight corruption through the rules enshrined in the UNCAC. However, improving EU law by introducing a new type of confiscation of unexplained wealth and criminalising illicit enrichment, without establishing convergent rules for the return of corrupt assets from EU territory to the countries of origin, cannot be seen as sufficient action to achieve the UNCAC’s objectives. In modelling mechanisms of the return of assets, the EU should search for solutions to overcome the difficulties resulting from the ordre public clause remaining a significant factor conditioning mutual legal assistance.

This paper discusses the possible input of the EU, as a non-State Party to the UNCAC, to advance implementing the UNCAC solutions on asset recovery by establishing convergent rules for the return of corrupt assets from EU territory to countries of origin.

This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020.

This paper used positivist paradigm. Annual reports and accounts, questionnaire and e-mails were used to obtained and extract quantitative data. The data were analyzed using OLS regression.

The study found that, procurement planning, e-procurement and procurement legislation compliance possessed negative weighty consequence on CA of quoted Nigerian health-care corporations while outsourcing, procurement staff competency and strategic supplier partnership possess positive substantial impact on the firms’ CA. The article concluded that procurement physiognomies play an important role in managing CA of health-care firms.

This study findings are only applicable to listed health-care firms in Nigeria. It only used six procurement attributes. The research implication is that researchers are to use the findings in conducting further studies on procurement physiognomies and CA to help in coming up with ways of curbing irregularities in the organizations.

The health-care firms are to use the findings to come up with policies that ensure malpractices in procurement are curbed and CA is minimized to its barest level. Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.

Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.

To the best of the authors’ knowledge, this article is the first to evaluate the influence of procurement physiognomies on CA in Nigerian-listed health-care companies. Many researchers neglect how procurement is used to carry out a lot of CA and this study focuses on a mechanism for curtailing corruption.

This study aims to determine how the applications of blockchain technology (BT) can play a crucial role in managing financial flows in the humanitarian supply chain (HSC) and what benefits and challenges are associated with BT in a humanitarian setting.

The present study used a qualitative research approach, incorporating a systematic literature review and conducting semi-structured interviews with 12 experts in the fields of humanitarian operations, supply chain management, fintech and information technology.

The findings show that the humanitarian sector has the potential to reap significant benefits from BT, including secure data exchange, efficient SCM, streamlined donor financing, cost-effective financial transactions, smooth digital cash flow management and the facilitation of cash programs and crowdfunding. Despite the promising prospects, this study also illuminated various challenges associated with the application of BT in the HSC. Key challenges identified include scalability issues, high cost and resource requirements, lack of network reliability, data privacy, supply chain integration, knowledge and training gaps, regulatory frameworks and ethical considerations. Moreover, the study highlighted the importance of implementing mitigation strategies to address the challenges effectively.

The present study is confined to exploring the benefits, challenges and corresponding mitigation strategies. The research uses a semi-structured interview method as the primary research approach.

This study adds to the existing body of knowledge concerning BT and HSC by explaining the pivotal role of BT in improving the financial flow within HSC. Moreover, it addresses a notable research gap, as there is a scarcity of studies that holistically cover the expert perspectives on benefits, challenges and strategies related to blockchain applications for effective financial flows within humanitarian settings. Consequently, this study seeks to bridge this knowledge gap and provide valuable insights into this critical area.

A promising solution to meet the challenge of sustainability and ensure the protection of the environment consists in acting considerably on the adoption and use of new information and communication technologies. The latter can act on the protection of the environment; completely change manufacturing processes into energy-efficient, eco-friendly techniques or influence institutions and governance. The article attempts to cover shortcomings in the literature by providing a couple of theoretical frameworks and grounded empirical proofs for the dissemination of green technologies and the interaction of the latter with institutional quality.

The sample is made up of 43 African countries covering the period 2000–2020 and a panel VAR modeling approach is employed.

Our results show that an attenuation of CO2 emissions amplifies the diffusion of digital technologies (mobile telephones and Internet). Efficiency in the institutional quality of African countries is mandatory for environmental preservation. Moreover, the provision of a favorable institutional framework in favor of renewable energy helps to stimulate environmental performance in African states.

This study complements the extant literature by assessing nexuses between green technology and CO2 emissions in environmental sustainability.