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Article
Publication date: 5 January 2015

Robert Gregory

This purpose of this paper is to discuss the relationship between political independence and operational impartiality in regard to the effectiveness of anti-corruption…

Abstract

Purpose

This purpose of this paper is to discuss the relationship between political independence and operational impartiality in regard to the effectiveness of anti-corruption agencies (ACAs). Against this background of western orthodoxy, it asks whether a non-western country with high levels of corruption (Vietnam being an example) can find another pathway in its efforts to effectively combat corruption.

Design/methodology/approach

An exercise in qualitative conceptual clarification and theoretical speculation, drawing upon practical examples.

Findings

It is argued that it is important to distinguish between de jure and de facto political independence, and that neither can be fully understood unless they are considered in relationship to other key values, particularly operational impartiality, public accountability, and systemic legitimacy, and in the context of bureaucratic politics. There is little coherent theoretical knowledge available about the relationships among these variables. Such values are central to western notions of “good government” but are much less institutionalised in non-western jurisdictions with high levels of corruption. The question is raised: can such countries, Vietnam being one example, develop effective anti-corruption strategies which because of the nature of their own political system, cannot depend on political independence for its ACAs?

Originality/value

Attention is drawn to some conceptual and putatively theoretical issues relating to the effectiveness of ACAs, and which have received little explicit attention in the relevant academic literature.

Details

Asian Education and Development Studies, vol. 4 no. 1
Type: Research Article
ISSN: 2046-3162

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Book part
Publication date: 11 November 2020

Graham Hassall

Abstract

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Government and Public Policy in the Pacific Islands
Type: Book
ISBN: 978-1-78973-616-8

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Article
Publication date: 25 October 2017

Monir Mir, Haiwei Fan and Ian Maclean

The paper aims to explore whether different models of public sector audit exist in China without adhering to the goals and objectives of public sector audit systems in…

Abstract

Purpose

The paper aims to explore whether different models of public sector audit exist in China without adhering to the goals and objectives of public sector audit systems in democratic jurisdictions.

Design/methodology/approach

The study is based on a single embedded case study involving multiple methods of data collection including public documents, semi-structured interviews and site visits. The research methods and the analytical framework of the study draw on the concepts of political competition, public sector accountability and audit independence.

Findings

The study finds that the Chinese National Audit Office’s (CNAO) objectives derive from the neo-classical economic discourse and not from ideas of public accountability, as is the case in democratic parliamentary jurisdictions. The study finds that public sector audit in China functions in ways which are similar to that of internal audit. The CNAO may provide limited political and public accountability for Chinese public officials indirectly by enhancing their managerial accountabilities.

Research limitations/implications

The study goes against the prevailing view that supreme audit institutions which are part of the executive will lead to poor accountability of the public sector and increased public sector corruption.

Practical implications

The study suggests that enhancing managerial accountability in non-democratic (and pseudo-democratic) jurisdictions through public sector audit can by itself be of significant benefit. Further, such enhancements may also strengthen public sector accountability.

Originality/value

This paper fills a research gap by exploring public sector audit independence in a developing country with a unitary system of government.

Details

Managerial Auditing Journal, vol. 32 no. 9
Type: Research Article
ISSN: 0268-6902

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Article
Publication date: 17 July 2019

Colin Jones

The purpose of this paper is to consider the role of political risk in real estate and to specifically examine the implications in Scotland of continuing uncertainty…

Abstract

Purpose

The purpose of this paper is to consider the role of political risk in real estate and to specifically examine the implications in Scotland of continuing uncertainty caused by political events.

Design/methodology/approach

The primary research links the political timeline around the Scottish independence referendum in 2014 to time series of a combination of individual investment transactions, measures of sentiment from investment agents and yields. The analysis distinguishes between UK and overseas investors.

Findings

The political risk over six years ebbed and flowed with the changing probability of constitutional change but ultimately it has been a cumulative dampener on investment in Scotland. An element of the political risk can be deemed to be specific risk linked to UK institutional fund mandates that stems from concerns about possible forced sales with independence. In addition political risk is in the eye of the beholder with overseas investors in Scotland unfazed by the prospects of independence.

Practical implications

The short-term impact on investment of the Scottish “neverendum” is very similar to that for independence. The consequences are depressed investment and development that seem set to continue at least until the constitutional hiatus begins to be resolved.

Originality/value

This is the first study to explicitly examine the impact of political uncertainty on the real estate sector.

Details

Property Management, vol. 37 no. 5
Type: Research Article
ISSN: 0263-7472

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Abstract

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Central Bank Policy: Theory and Practice
Type: Book
ISBN: 978-1-78973-751-6

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Article
Publication date: 26 January 2009

Mohammad Hudaib and Roszaini Haniffa

The purpose of this paper is to explore the construction of the meanings of auditor independence (AI) in an oil‐rich autocratic state with an ideology straddling liberal…

Abstract

Purpose

The purpose of this paper is to explore the construction of the meanings of auditor independence (AI) in an oil‐rich autocratic state with an ideology straddling liberal market capitalism and Shari'ah (Islamic teachings).

Design/methodology/approach

The concept of AI was explored using Blumer's interactionist approach or the Chicago School of Symbolic Interactionism (CSSI). Multiple methods were adopted in collecting and interpreting data: document analysis, personal professional experience, observation and interviews with auditors in two audit firms in Saudi Arabia.

Findings

Using discourse analysis, the paper demonstrates that auditors construct the meanings of independence in appearance and in fact through their social interactions at three levels: micro (personal self‐reflexivity through ethical reasoning and reputation of individual auditor); meso (organisational culture through range of commercial activities and image management) and macro (through political, de jure, and socio‐economic structure).

Originality/value

The paper contributes to the auditing literature by providing insights into the construction of the meaning of AI in a context different from the dominant Anglo‐American discourse, as well as transition and emerging economies discourse. The paper also contributes to the CSSI research methodology by extending it to consider interactions not only within an organisational context, but also within the context of a country.

Details

Accounting, Auditing & Accountability Journal, vol. 22 no. 2
Type: Research Article
ISSN: 0951-3574

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Expert briefing
Publication date: 27 August 2019

Politicisation of central banking.

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Book part
Publication date: 16 December 2009

Rebecca L. Schiff

This chapter focuses on the development of concordance theory with respect to India's civil–military relations and Pakistan's early yet significant state of discordance…

Abstract

This chapter focuses on the development of concordance theory with respect to India's civil–military relations and Pakistan's early yet significant state of discordance, which led to subsequent domestic military interventions. On a regional level, discordance is far more prevalent, and India operates in a South Asian environment where domestic military interventions are not uncommon – Pakistan, Bangladesh, and Sri Lanka being clear examples.

Moreover, the influence of China in the region cannot be overlooked, since India's defense policy is often a reaction to the role of China and the presence of conventional and nuclear forces. The proliferation of nuclear weapons, in particular, threatens a delicate balance in a highly volatile region where China exerts enormous influence on neighboring states including Pakistan. An argument can be made that India's domestic concordance between the military, the political elites, and the citizenry contributes to the preservation of regional stability, because India has chosen to maintain its regional strength vis-à-vis China and Pakistan, while continuing to search for a peaceful solution to the nuclear issue with allies such as the United States. India's most recent and ongoing nuclear deal with the United States originally struck in 2005 is an example of the delicate synergies taking place to offset potential threats from China, Pakistan, and Iran, while maintaining domestic military and technological strength.

Although India's successful domestic course encourages partnerships among international political and corporate allies, Pakistan's continuous domestic discordance has resulted in recent difficult relations with the United States, India, and Afghanistan. Pakistan's inability to quell al-Quaeda extremism has contributed to a lack of domestic confidence in General Musharraf's political agenda. Musharraf has continued the discordant political and social relationship begun by his predecessor Ayub Khan. As a result of Khan's initial and dramatic alienation of the East Bengali community, Pakistan's military and political elites have never recovered the domestic credibility needed to partner with other political groups and the citizenry – a credibility so vital to domestic concordance and international foreign policy.I do not want my house to be walled in on all sides and my windows to be stuffed. I want the cultures of all the lands to be blown about my house as freely as possible. But I refuse to be blown off my feet by any.– Mahatma Gandhi

Details

Advances in Military Sociology: Essays in Honor of Charles C. Moskos
Type: Book
ISBN: 978-1-84855-893-9

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Abstract

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Governing for the Future: Designing Democratic Institutions for a Better Tomorrow
Type: Book
ISBN: 978-1-78635-056-5

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Expert briefing
Publication date: 29 October 2018

However, Catalan separatist forces have been losing momentum over the past year, owing to fragmentation; the new initiative reflects wider divisions within separatist…

Details

DOI: 10.1108/OXAN-DB239493

ISSN: 2633-304X

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