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Article

Mohammad W. Hanini

The purpose of the study is to investigate the feasibility of investing the religious heritage in anti-corruption efforts in public organizations in Palestine. The study…

Abstract

Purpose

The purpose of the study is to investigate the feasibility of investing the religious heritage in anti-corruption efforts in public organizations in Palestine. The study sought to measure the current status of public organizations, if they are investing the religious heritage in the efforts of encountering corruption. Further, the study sought to measure the attitudes and future expectations if there is an integration of the religious heritage in the current anti-corruption efforts.

Design/methodology/approach

This study combines two folds: First, theoretical and qualitative, through research in previous studies, texts and religious attitude of corruption, historical models and international experiences that have tried to invest in it and incorporate it in anti-corruption efforts, which are generalizable generic models; and the second: a field empirical part, through the researcher use of a questionnaire tool and analyzing it statistically, in addition to ensuring the possibility of using religion in anti-corruption efforts within the Palestinian public institutions which will eventually enable us to answer the study questions.

Findings

The study found that the reality of investment in the religious heritage in anti-corruption efforts in the Palestinian public sector is present in a moderate degree (56.8%), both in rules and regulations, in strategic plans or policies, or in the internal systems and the organizational culture of the public institutions. With regard to the attitudes of the employees toward corruption and the way of their formulation to these attitudes either if they are influenced by the religious heritage or the law or by the eight reasons mentioned previously in this study, it is obvious that the employees attitudes toward corruption are formulated first from a religious perspectives and second from a legal perspective. Regarding their attitudes and their agreement level toward the investment of the religious heritage in anti-corruption in the Palestinian public sector was high (75.9%), as well as their future expectations in case the religious heritage is invested in anti-corruption efforts was in a high degree (74.1%). Therefore, the authors conclude that there is a feasibility of religious heritage investment in anti-corruption efforts in the Palestinian public sector in case it is accredited and integrated in anti-corruption strategies as a supportive factor but not as a substitute of other efforts. The study recommended that decision makers should adopt new anti-corruption policies and strategies compatible with these striking results through the rules, regulations and administrative decisions, or in the internal institutional system and the cultural organization, in the publications and declarations of the public institution, in special code of conduct based on the religious heritage, in the training of the employees and designing new proposals to integrate the religious heritage in anti-corruption efforts in parallel with the permanent evaluation of these efforts after its application.

Originality/value

This study, The feasibility of investing in religious heritage in anti-corruption efforts, is different from the previously reviewed studies, as the previous studies were either philosophical or theoretical in nature, looking at the relationship between religion and corruption or empirical, but in a different environment and society than the society of this study. The general purpose of this research is to identify the impact of religious perceptions on corruption in the behavior of public officials in the Palestinian public sector as it is on the ground, and whether their attitudes were affected by corruption with their religious beliefs? Do they welcome the investment of religion in the fight against corruption and what are their expectations if this is done in institutional, strategic or policy context.

Details

Journal of Money Laundering Control, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1368-5201

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Book part

Pan Suk Kim

Since South Korea gained a substantial degree of political and economic development, the South Korean government has tried to eradicate corruption by introducing…

Abstract

Since South Korea gained a substantial degree of political and economic development, the South Korean government has tried to eradicate corruption by introducing institutional frameworks in addition to a number of new laws and institutions. As a matter of fact, the Transparency International's Corruption Perceptions Index score of South Korea is improving over time, but it still far behind other leading countries. The purpose of this chapter is to review the South Korean government's efforts at curbing corruption. This chapter first reviews the development of major anti-corruption infrastructure such as the anti-corruption legislation and the South Korean government's independent agency for anti-corruption, followed by discussion of the development of major anti-corruption measures, the international evaluation on corruption, and the role of civil society in curbing corruption. After that, there is a discussion of policy implications and the conclusion.

Details

Comparative Governance Reform in Asia: Democracy, Corruption, and Government Trust
Type: Book
ISBN: 978-1-84663-996-8

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Book part

Jon S.T. Quah

Corruption is a serious problem in many Asian countries, judging from their ranking and scores on Transparency International's Corruption Perceptions Index (CPI). To…

Abstract

Corruption is a serious problem in many Asian countries, judging from their ranking and scores on Transparency International's Corruption Perceptions Index (CPI). To combat corruption these countries have relied on three patterns of corruption control. The first pattern relies on the enactment of anti-corruption laws without a specific agency to enforce these laws. For example in Mongolia, the Law on Anti-Corruption that was introduced in April 1996 is jointly implemented by the police, the General Prosecutor's Office, and the courts (Quah, 2003a, p. 44)1. The second pattern involves the implementation of anti-corruption laws by several anti-corruption agencies. In India, the Prevention of Corruption Act (POCA) is implemented by the Central Bureau of Investigation (CBI), the Central Vigilance Commission (CVC), and the anti-corruption bureaus and vigilance commissions at the state level (Quah, 2003a, p. 66). Similarly, the Philippines has relied on 18 anti-corruption agencies to enforce the many anti-corruption laws since the Integrity Board was formed by President Quirino in May 1950 (Batalla, 2001, p. 47; Oyamada, 2005, pp. 99–101).

Details

Comparative Governance Reform in Asia: Democracy, Corruption, and Government Trust
Type: Book
ISBN: 978-1-84663-996-8

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Book part

Juniati Gunawan and Corina Joseph

The objective of this chapter is to explore the anti-corruption practices in Indonesian CSR best practice companies using the institutional theory. The methodology was…

Abstract

The objective of this chapter is to explore the anti-corruption practices in Indonesian CSR best practice companies using the institutional theory. The methodology was based on focus group interview involving 10 CSR best practice companies; it was undertaken to obtain broader perspectives on anti-corruption practices. All respondent companies were involving their employees in anti-corruption practices in many ways. This study found that the institutionalization of anti-corruption practices is derived from both normative and mimetic isomorphism. Greater emphasis on integrating anti-corruption practices into CSR best practices would assist in enhancing awareness of the importance of anti-corruption practices, which in turn would improve the level of company’s trust and reliability. The anti-corruption practices in Indonesian CSR-based practice companies are applicable for general business activities and not specifically on CSR activities, such as charitable, sponsorship, donation, and community involvement. This is the first qualitative study that explores the anti-corruption practices in Indonesian companies. The study is important as corruption issues have been widely discussed in this country, and the Government is putting great efforts to combat corruption. Thus, this study brings valuable implications and insights to both academic and practical areas.

Details

Modern Organisational Governance
Type: Book
ISBN: 978-1-78714-695-2

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Article

King Carl Tornam Duho, Cletus Agyenim-Boateng, Emmanuel Tetteh Asare and Joseph Mensah Onumah

The purpose of this study is to examine the convergence and determinants of anti-corruption disclosures of extractive firms in Africa.

Abstract

Purpose

The purpose of this study is to examine the convergence and determinants of anti-corruption disclosures of extractive firms in Africa.

Design/methodology/approach

The study uses an unbalanced panel data of 27 firms operating in 5 African countries covering the period 2006 to 2018. Corporate data is collected from the global reporting initiative (GRI) database. The study uses an index to measure overall disclosure and individual items are coded as binary. The study uses fixed effects, panel logistic and panel-corrected standard error regression, depending on the type of dependent variable used.

Findings

The results indicate that the determinants of anti-corruption disclosure are membership in the United Nations global compact (UNGC) and Extractive Industry Transparency Initiative, multi-national enterprise status, corruption perception index and human development index (HDI). Specifically, UNGC membership and multi-national status enhance the disclosure on corruption analysis. Countries with a high prevalence of corruption tend to disclose more on corruption analysis. Disclosure on corruption training is high among firms that are UNGC signatories, countries with a high HDI and countries with a high prevalence of corruption. There is a weak effect of firm-level, industry-level and country-level factors on disclosures on corruption response.

Research limitations/implications

The study provides insights on the use of GRI 205: Anti-Corruption, which has relevant implications for practitioners, policymakers and the academic community.

Originality/value

This study is premier in exploring anti-corruption disclosure with a special focus on extractive firms in Africa. It is also unique in providing a test of both beta and sigma convergence among the firms.

Details

Journal of Financial Crime, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1359-0790

Keywords

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Article

Haitham Nobanee, Osama F. Atayah and Charilaos Mertzanis

This paper aims to test the levels of anti-corruption disclosure and its implication on the banking performance of both conventional and Islamic banks listed on the Abu…

Abstract

Purpose

This paper aims to test the levels of anti-corruption disclosure and its implication on the banking performance of both conventional and Islamic banks listed on the Abu Dhabi Securities Exchange and Dubai Financial Market.

Design/methodology/approach

The authors have used the content analysis to identify the levels of anti-corruption disclosure in the banks’ annual reports. They have also used the two-steps generalized method of moments (GMM) regression applied to dynamic panel data analysis to examine the effect of the anti-corruption disclosure on the banking performance.

Findings

The empirical results show that the anti-corruption disclosure is at low levels for all banks and conventional and Islamic banks samples. The results also show no significant differences in the anti-corruption disclosure between Islamic and conventional banks. The results of the two-steps GMM regression applied to dynamic panel data analysis show a negative and significant impact of the levels of anti-corruption disclosure on the bank’s performance for both all banks and conventional banks; the results of the dynamic panel data analysis show an insignificant impact of anti-corruption discloser for the Islamic banks' sample.

Practical implications

The findings recommended a comprehensive framework of anti-corruption disclosure to the central banks and financial market regulators to enhance anti-corruption practices within the financial institutions to increase transparency and enhance their performance.

Originality/value

Fighting against anti-corruption is essential for financial institutions. This paper is the first study that examined the extent of anti-corruption levels and their effect on banking performance for both Islamic and conventional banks operates in the UAE. The findings help in enhancing reporting practices in terms of anti-corruption to improve transparency and performance in the banking sector.

Details

Journal of Financial Crime, vol. 27 no. 4
Type: Research Article
ISSN: 1359-0790

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Article

Yiming Hu and Mingxia Xu

The purpose of this paper is to shed light on the deleveraging impact of the anti-corruption campaign since the 18th National Congress of the Communist Party of China…

Abstract

Purpose

The purpose of this paper is to shed light on the deleveraging impact of the anti-corruption campaign since the 18th National Congress of the Communist Party of China (CPC) on private firms with political connections, relative to those without political connections.

Design/methodology/approach

In this paper, taking the anti-corruption campaign employed from the end of 2012 as an exogenous shock, the authors design a quasi-experiment difference-in-difference approach to examine how the loss and failure of political connections impacts private firms’ debt financing.

Findings

The authors find that the loss and failure of political connections following the anti-corruption campaign since the 18th CPC National Congress causes the yearly new debt ratios of treatment firms with political connections to decrease, relative to those of control firms without political connections. This outcome is more pronounced for provinces with more cadres excluded in the anti-corruption campaign since the 18th CPC National Congress, which rendered politically connected firms susceptible to lose connections with central or provincial cadres. To explore the mechanism, the authors find that following the anti-corruption campaign since the 18th CPC National Congress, politically connected firms limit rent-seeking activities, whereas resource acquisition is weakened. The authors also find that the impact of the anti-corruption campaign since the 18th CPC National Congress on the debt financing of politically connected firms, relative to their counterparts, is more pronounced for groups with high levels of information asymmetry and for less explicit guarantee groups. Finally, politically connected firms are more likely to be dominated by internal funds in dealing with a loss of advantages in debt financing, compared with their counterparts without political connections.

Research limitations/implications

The findings in this study suggest that the loss or failure of previous political connections following Xi’s anti-corruption campaign make politically connected firms lose the advantages in debt financing through the rent-seeking, resource acquisition, information asymmetry, implicit guarantee channels, which provide new evidence for research on the impact of the anti-corruption campaign since the 18th CPC National Congress on private firms’ financing behaviors via the loss or failure of existing political connections.

Practical implications

The findings in the study will have some inspiration for policy makers and entrepreneur.

Originality/value

This study provides new evidence on the different impacts of Xi’s anti-corruption campaign on private firm’s debt financing between politically connected and unconnected firms.

Details

China Finance Review International, vol. 9 no. 4
Type: Research Article
ISSN: 2044-1398

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Article

Gloria Perez Torres

This study aims to investigate the impact of the enforcement of the international anti-bribery legal framework in developing countries.

Abstract

Purpose

This study aims to investigate the impact of the enforcement of the international anti-bribery legal framework in developing countries.

Design/methodology/approach

It uses the PetroTiger case to examine the effects of foreign bribery prosecutions in Colombia, from a bribe-receivers perspective. PetroTiger is a USA-based company that was prosecuted for bribing public officials in Colombia. As a result, the public officials involved were also prosecuted in Colombia for receiving bribes. This case serves to illustrate how international anti-bribery law operates in practice and how it impacts Colombian law enforcement institutions and their capacity to prosecute bribe-receivers. The Colombian response to the international anti-corruption framework is examined in this study through the review of legislative efforts taken to address the problems of bribery and corruption in public procurement.

Findings

This study finds that enforcement of foreign bribery laws raise awareness of the situation of corruption in developing countries, generate parallel prosecutions of individuals at the receiving end of bribes and helps developing countries to develop technical expertise to fight corruption.

Practical implications

In practice, due to the transnational nature of foreign bribery, without international agreements, this type of corruption in international business would seldom lead to prosecution. Although the effectiveness of the enforcement of international anti-corruption law is debated, in reality, prosecutions of foreign bribery by developed countries have more positive than negative implications for developing countries.

Social implications

Assist to continue efforts to deter corruption.

Originality/value

No many studies have looked at the effectiveness of anti-corruption international law in developing countries. As indicated by Mr. Moulette Patrick head of Anti-Corruption Division at organisation for economic co-operation and development more research on the effectiveness of the UN enacted Convention against Corruption, which is what this paper does.

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Article

Hendi Yogi Prabowo

The purpose of this paper is to explore the potential of computer-assisted qualitative data analysis software (CAQDAS) to support qualitative evaluation of corruption…

Abstract

Purpose

The purpose of this paper is to explore the potential of computer-assisted qualitative data analysis software (CAQDAS) to support qualitative evaluation of corruption prevention initiatives, especially those focusing on behavioral changes. To achieve this objective, this paper applies the principles of qualitative inquiries to establish a foundation for developing effective means for evaluating behavior-oriented corruption prevention initiatives in Indonesia.

Design/methodology/approach

Through exploratory study, this paper assesses current corruption prevention evaluation practice in the Indonesian public sector to highlight major deficiencies thereof primarily through examination of publicly available documents on anti-corruption practice in Indonesia. Furthermore, this paper also discusses how qualitative methods using CAQDAS may strengthen the existing anti-corruption regime by aiding decision-makers to better evaluate the success or failure of their corruption prevention initiatives in particular those aiming for behavioral changes. To illustrate how a qualitative data analysis application can support anti-corruption evaluators, NVivo will be used as a reference from which multiple analytical tools will be discussed to highlight their potential for qualitative qualitative analysis analysis in corruption prevention evaluation.

Findings

The author establishes that the existing quantitative measures of evaluation are insufficient in generating a comprehensive picture of the success or failure of the existing anti-corruption initiatives in Indonesia. Evidences suggest that the existing quantitative measures appear to be unable to cope with the growing complexity of various corruption problems in the country in particular to those related to organizational culture and behavior. Despite the numerous behavior-oriented initiatives to reduce the risk of corruption in the Indonesia public sector, it is still unclear if such initiatives actually have made a difference in preventing corruption, as many of their elements cannot be measured quantitatively. Therefore, the author believe that deeper insights into corruption problems can be obtained through proper qualitative assessments in which evaluators play the role as the primary analytical instrument. To enhance evaluators’ capability in obtaining and analyzing qualitative data, the author proposes the use of CAQDAS and the evaluation of corruption prevention initiatives. With a special reference to NVivo, the author argues that using CAQDAS will enable evaluators to conduct qualitative analysis more efficiently to identify patterns within the data, as it offers various tools to look deeper into context, diversity, nuance and process so as to gain deeper understanding of the meaning of human action and how it may affect the risk of corruption within organizations.

Research limitations/implications

This study is self-funded and is relying primarily on documentary analysis in assessing the existing corruption prevention evaluation measures in Indonesia. Future studies may benefit from in-depth interviews with anti-corruption evaluators in particular from the country’s anti-corruption agency.

Practical implications

This paper contributes to the development of corruption prevention strategy by proposing a framework for systematically performing qualitative evaluation on behavior-oriented corruption prevention initiatives.

Originality/value

This paper highlights the importance of qualitative measures in evaluating behavior-oriented corruption prevention initiatives in the Indonesian public sector.

Details

Journal of Financial Crime, vol. 27 no. 2
Type: Research Article
ISSN: 1359-0790

Keywords

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Article

Bryane Michael and Stephen Mendes

Macedonian municipalities should pass anti‐corruption ordinances in order to reduce corruption. The purpose of this paper is to review the legal issues involved in…

Abstract

Purpose

Macedonian municipalities should pass anti‐corruption ordinances in order to reduce corruption. The purpose of this paper is to review the legal issues involved in drafting such ordinances and provide legal advisors to local councils with the legal and economic analysis needed to tackle some of the more difficult and detailed questions.

Design/methodology/approach

The most important issue revolves around the creation of a model ordinance which Macedonian municipalities (or the Association of Units of Local Self‐Government of the Republic of Macedonia) could adopt in order to set‐up and run municipal‐level anti‐corruption agencies. The location of such agencies as well as their competencies (to monitor conflicts of interests, oversee asset declarations, and conduct corruption risk‐audits among others) are analysed. The paper also provides legal interpretations of Macedonian legislation and their likely impact on municipal council ordinance design in the area of anti‐corruption – providing the legal basis for positive administrative silence, the splitting of municipal procurement contracts, and (most controversially) qui tam rewards at the municipal level.

Findings

A brief regulatory impact analysis of the ordinance shows a gain of €162,900 in social welfare if such a programme were rolled‐out in Macedonia.

Originality/value

The present paper provides some of the legal analysis which previous papers lack.

Details

International Journal of Law and Management, vol. 54 no. 1
Type: Research Article
ISSN: 1754-243X

Keywords

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