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This article analyzes the implementation of anti-corruption reforms in Taiwan by two former presidents, Chen Shui-bian (2000-2008) and Ma Ying-jeou (2008-2016).

A three-tier research approach, including in-depth interviews, questionnaire survey, and descriptive and inferential analysis, is adopted. In addition to Chen and Ma, 11 senior anti-corruption officials who served under both presidents were interviewed by the author. The survey questions cover 12 factors which are later grouped into the five dimensions of ethical leadership, considerate leadership, delegating leadership, participatory leadership, and performance to illustrate the causal relationship between these dimensions and performance.

Ma’s personal ethics are distinct from Chen’s in kind but Ma’s overall leadership and performance outshine Chen’s in degree rather than in kind. While the gap of ethical leadership between two Taiwan presidents is significantly wider than other dimensions of leadership, the outcome of the national integrity is not proportionate to the ethical leadership gap. In other words, personal ethics are not automatically transformed into political will for enhancing anti-corruption effectiveness. Three popular forms of corruption, red envelopes (bribing), influence-peddling, and vote-buying are analyzed in the context of changing political culture through national leadership. Unfortunately, both Chen and Ma produce insignificant contributions based on public surveys.

Policy-makers and scholars can use these research findings to further explore how ethical leadership can enhance a country’s anti-corruption performance.

This paper analyses the importance of leadership and culture in combating corruption in Hong Kong SAR, Japan, Malaysia, New Zealand, Singapore and Taiwan.

This paper is based on the comparative analysis of the effectiveness of the anti-corruption measures in the studies of six selected countries/regions in this special issue of Public Administration and Policy. The contributors in this special issue were invited because of their publications on combating corruption in the six countries/regions.

The critical variable ensuring the effectiveness of combating corruption is the strong political will of the leadership in changing the culture of corruption in the country/region by implementing a zero-tolerance policy toward corruption, as shown in Singapore and Hong Kong. In New Zealand’s case, leadership plays a less important role because of the population’s emphasis on equality and egalitarianism and its reliance on the Ombudsman and Serious Fraud Office to curb corruption. However, the corrupt leadership of Tanaka Kakuei in Japan, Najib Rajak in Malaysia, and Chen Shui-bian in Taiwan, demonstrates clearly their insidious impact of consolidating their kleptocratic rule in these countries/regions.

As the role of leadership and culture in combating corruption has not been given sufficient attention in the literature, this paper attempts to rectify this neglect by demonstrating that the political leaders in Singapore and Hong Kong, and to a lesser extent, New Zealand, have succeeded in minimising corruption while their counterparts in Japan, Taiwan and Malaysia, have failed to do so.

This study aims to understand the impact of market power and competition on earnings management, particularly discretionary accruals, in the Chinese and Taiwanese tourism industries. China and Taiwan differ not only in their political and social systems but also in their economic systems. The research aims to provide managers and investors with stock selection strategy in the decision-making process.

Accounting data consisted of 60 publicly traded travel companies in China and Taiwan from 2000 to 2014. Methodology included correlation matrix for the variables, univariate and multivariate regression and competition analysis.

Based on empirical results, the authors found a significant negative correlation between market power and discretionary accruals and market concentration (or lower market competition) and discretionary accruals in both the Chinese or Taiwanese markets. Although the Chinese travel companies enjoyed higher market power and market concentration, they engaged in less earnings manipulation than their Taiwanese counterparts as a result of the Chinese Government regulation.

Based on listed travel companies, generalization of the research results to entire tourism industry is limited. This study compares the travel companies’ practices of smoothing out earnings between China and Taiwan, thus helping managers and investors in making their financing, investment decisions.

This research contributes to the earnings management literature by examining a specific industry of tourism. This paper is original in two ways. The authors linked market power and market competition with earnings management simultaneously and then compared the Chinese and Taiwanese tourism industries in manipulating earnings.