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The purpose of this paper is to analyze several measures which the government of the People’s Republic of China (PRC) has adopted to curb corruption and to make recommendations to curb the spread of corruption.

The study is based on the analysis of government policy documents and reports, and statistical data on anti-corruption measures in China.

During the past ten years, the government of the PRC has adopted these anti-corruption measures: first, increasing the ability to handle cases for deterring corrupt officials; second, improving the work style of officials and prohibiting them from enjoying special privileges, and promoting moral behavior among them; third, reforming the economic and political system to reduce corruption opportunities; and fourth, reforming the Central Commission for Discipline Inspection (CCDI) to more effectively handle corruption cases. Nevertheless, in despite of these anti-corruption measures, there remain serious challenges for reducing corruption stemming from an irrational system of administrative reform and balancing the relationship between the CCDI and the judiciary departments to enhance the professionalism and efficiency of the anti-corruption agencies, which continue to constrain China’s current anti-corruption efforts. Therefore, the Chinese government should take a top-down approach, analyze the characteristics and trends of corruption in the new era, strengthen the institutional structures, and strive to suppress the spread of corruption.

This paper will be useful for those scholars, policy-makers and anti-corruption practitioners who are interested in China’s anti-corruption measures.

Public procurement provides a fertile ground for corruption in the Nigerian public sector. Reforms to create an effective public procurement system, which have been almost exclusively the governmentʼs affair, seem to be yielding insignificant results. Effective reforms to control corruption in public procurement systems must be sustainably participative and inclusive of all essential stakeholders in the society. Most importantly, the preconditions for achieving a sound public procurement system are integrity and commitment to good governance practices through the provision of welldesigned legislation and supporting regulations and review processes.

The purpose of this paper is to evaluate the Rwandan government’s anti-corruption strategy and identify lessons for policymakers in other countries.

This paper relies on materials obtained from the Rwandan government, from websites, research reports, press articles and publications as well as interviews with scholars, with Rwandan government officials, and the staff of non-governmental organizations.

The Rwandan government formulates and implements its anti-corruption efforts via donors’ governance support and homegrown initiatives. Corruption has been minimized by eradicating opportunities for misconduct and by focusing on governance reforms and maintaining a zero-tolerance policy against corruption. Political will and strong leadership, the active role played by the anti-corruption agency, and effective governance reform have made Rwanda’s anti-corruption activities successful.

This paper is a scholarly examination of the Rwandan government’s anti-corruption strategy.

The purpose of this paper is to examine the anti-corruption performance of the Philippine government, particularly under the leadership of President Benigno Aquino III.

The paper evaluates the anti-corruption measures as represented by pertinent laws as well as anti-corruption agencies (ACAs) under the Aquino administration.

The Aquino government has exercised remarkable political will in acting on high-profile cases involving former government officials, including former President Gloria Macapagal-Arroyo. However, the government’s overall anti-corruption performance is hampered by outdated and conflicting laws, lack of compliance with anti-corruption laws and regulations by public officials and employees, poor ACA operational capacities, judicial inefficiency, deficient organizational systems and change-resistant government agencies, and selective and partial enforcement of anti-corruption laws. These problems are characteristic of Philippine political administrations and are arguably rooted in a system long characterized by fragile state institutions, strong oligarchic control, and weak citizenship.

The paper is intended to update scholars, policy makers, and anti-corruption practitioners interested in corruption, ACA performance, and political reform in the Philippines. It discusses corruption-related problems of public administration within the purview of political economy. Based on this perspective, it argues that the key to effective control of corruption is a change in the political system’s configuration rather than the mere change in leadership.

The purpose of this paper is to discuss developments in governance in Africa and the opportunities this offers to accounting, auditing and accountability researchers. The paper also provides an overview of the other contributions in this accounting, auditing and accountability special issue.

This paper provides a contemporary literature review on governance and accountability in Africa, identifying the key developments in public sector reform and the research gaps that still need to be filled. While the paper focuses on Sub-Saharan Africa, the authors draw on examples from Ghana, Kenya, and South Africa – geographically representing east, west, and south of the continent.

The paper finds that governance has emerged as a crucial issue that has a significant effect on the economic development of African countries. This has been associated with a myriad of reforms which range from anti-corruption measures to public financial management reforms. The authors find that the implementation and effects of these reforms have not been adequately researched by accounting scholars.

This is a review of a limited literature. Empirical research and a more comprehensive review of the literature from public administration and other disciplines might provide other new insights for research on governance in Africa. A further limitation is that the study has focused on a review of the most recent reforms while earlier reforms should be of particular interest to accounting historians.

This paper and other contributions to this special issue of AAAJ provide a basis and an agenda for accounting scholars seeking to undertake interdisciplinary research on Africa.

This chapter examines the way corruption in the public procurement of goods, services, and public works has been commonplace in Southeast Asian states over many years (with the exception of Singapore), and considers the measures taken to combat such practices. It also examines why so often those efforts have not been fully effective. Three reasons are given to explain these failings. These are the following: (a) elite capture of the procurement process by influential politicians, business leaders and senior bureaucrats; (b) the informal bureaucracy in the procuring agencies which allowed corrupt practices to be followed; and (c) lack of political will to enforce measures to combat corruption

The purpose of this paper is to analyze Japanese police corruption and assess the effectiveness of the police reforms to minimize it.

This paper focusses on police corruption in Japan by analyzing its causes and evaluating the effectiveness of measures to prevent it. The paper concludes with some recommendations for minimizing police corruption in Japan.

Even though recent preventive measures in Japan initiated through police reforms have reduced opportunities for police corruption, it is still necessary to improve public trust in the police. The Japanese police do not initiate anti-corruption measures, but focus instead on prevention through ethics training and reliance on stringent regulations. Fostering a civil society coalition for monitoring police corruption, conducting public perceptions surveys of corruption and bringing police corruption studies into academic discussions are tools for tackling police corruption.

This paper will be useful for scholars, policy-makers and anti-corruption practitioners interested in learning how the Japanese police prevent corruption.

The purpose of this study is provide a critical overview of compliance with anti-money laundering and combating the financing of terrorism, insider trading and anti-corruption laws in Russia.

The mixed approach for this article will be used with some elements of grounded theory. The method used includes the following: observations, various interviews and analysis of legal documents and other primary sources.

Russian regulatory compliance has a tremendous pressure and significant challenges for both regulators and regulated banks and organizations. It is a moment when Russia could become a more developed country and play a bigger role in international arena or come back to the past time.

The article is based on my practical experience and PhD research observations.

Although multinational enterprises (MNEs) based in emerging economies arose quickly during the past decade, most of these firms lack marketing capabilities and strong brands. Emerging-economy MNEs that have tried to build their own brands have been largely unsuccessful. The purpose of this paper is to argue that corruption in the MNEs’ home countries has been detrimental to their brand values. Corruption makes it more difficult for consumers to govern their transactions with local firms, thus decreasing firms’ trustworthiness and brand values.

Data of the global top 500 most valuable brands of 2008 and 2014 and the Poisson regression model are used.

This study finds that firms based in countries with lower levels of corruption establish more valuable brands than those based in countries with higher corruption, even when GDP and GDP per capita are controlled.

Policymakers who want to help local firms increase their marketing capabilities and establish strong brands should strive to increase the trustworthiness of local firms by undertaking anti-corruption reforms aimed at protecting consumers.

Few studies have address the research question that why emerging-market MNEs lack marketing capabilities and strong brands. This study finds that institutional factors such as corruption at country level prevent them from establishing strong brands.