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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.

The purpose of this paper is to scrutinise the intricate relationship between the inadequate enforcement of anti-corruption laws and the application of good governance and the persisting prevalence of coups d'état and poverty in Africa.

This paper uses a doctrinal legal research approach, synthesising existing literature while extensively analysing primary and secondary legal sources. Its primary aim is to scrutinise the intricate relationship between the inadequate enforcement of anti-corruption laws and the application of good governance and the persisting prevalence of coups d'état and poverty in Africa. The choice of case study countries Burkina Faso, Chad, Gabon, Guinea, Mali, Niger and Sudan stems from their historical significance, regional diversity, data accessibility and potential insights into the interplay among anti-corruption enforcement, governance, poverty and coups d'état in Africa.

The enforcement of anti-corruption laws and the promotion of good governance are indispensable for democracy and economic stability; their suboptimal enforcement directly contributes to coups d'état and the worsening of poverty in African nations. It emphasises the imperative for African countries to consistently and proficiently enforce anti-corruption laws and adhere to principles of good governance, effectively and responsibly, to mitigate coups d'état and alleviate poverty in the region.

This study designs a model strategy for combating coups d'état and corruption in Africa as contribution to knowledge in the field of study.

The purpose of this study is to examine whether the institutional environment influences auditor reporting.

This study employs China's anti-corruption campaign as an exogenous shock to its institutional environment and compares auditors' issuance of modified audit opinions (MAOs) to small-profit clients before and during the campaign.

This study documents that small-profit clients were more likely to receive MAOs during the anti-corruption campaign period than before, indicating that auditors issued more conservative audit opinions to small-profit clients because of the anti-corruption campaign. Additionally, this study finds that increased auditor conservatism was more pronounced for auditors of large clients.

This study suggests that a weak institutional environment adversely affects auditor conservatism. This offers valuable insights for governments and regulators to improve the audit environment and for audit firms to enhance auditors' integrity and independence.

This study contributes to the research on institutional environments and auditing by observing a unique exogenous event.

The purpose of this paper is to analyse the disclosure of information on the fight against corruption in the sustainability reports of Portuguese companies.

Anti-corruption disclosure in the sustainability reports for 2009 of Portuguese firms, published on the website of the Portugal’s Business Council for Sustainability Development, is analysed. Three hypotheses are tested about associations between such disclosure and firm-specific variables.

Companies with a high visibility in terms of risk of corruption (companies in sectors with higher risk and government-owned companies) and companies that engage in association with the United Nations Global Compact seem to exhibit greater concern to improve the corporate image through disclosure.

There may be content analysis issues associated with subjectivity in the coding process and the use of a limited content analysis method.

This paper adds to the scarce research on the fight against corruption in corporate social responsibility and the reporting thereof by providing new empirical data.

The purpose of this conference paper is to provide a contextual and better understanding of the nexus between corruption and money laundering, in order to enhance the role of anti‐money laundering (AML) in combating corruption.

This paper analyses the key elements of the linkage between AML and anti‐corruption, and provides Australia and China as examples, demonstrating the potential importance of using AML to combat corruption.

It is found that apart from the main financial sectors, designated non‐financial sectors and high‐risk customers involved businesses are also vulnerable for money laundering, such as non‐financial designated business and professions, and politically exposed persons. In the meantime, these factors are regarded as the key points to combat corruption.

This paper highlights the corruption risks hidden in designated non‐financial business and professionals, and the risks of laundering the proceeds of corruption by politically exposed persons and financially exposed persons (FEPs).

The purpose of this paper is to establish a microeconomics model of corruption based on the behavioural sciences.

The methodology is a practical exploration, first in the convergence of the economics of corruption and the behavioural sciences; based on these conclusions, the microeconomic model of corruption is formulated.

The paper concludes in a model of the microeconomics of corruption.

There are no limitations in the model.

The practical implications are calculating the rent for corruption in the different scenarios.

The social implications are knowing the income from corruption.

To the best of the authors’ knowledge, this paper is original, and there is no microeconomics model of corruption formulated in the academic field, only in this work.

This paper aims to present an analysis of the nature and determinants of corruption, using recent data to clarify the nature of the corruption phenomenon and answer the question of whether corruption can categorically be said to be a problem requiring public sector reform, or is a consequence of it.

The paper analyses data on corruption in relation to the timing of the introduction of public sector reform in recent economic transitions, and examines the persistence of increased corruption following the introduction of reforms.

The theoretical model suggests that events that negatively affect administrators in positions of trust create some reactive tendency towards corruption, and this is supported by the evidence from transition economies. There is a significant increase in corruption following transitional economies' public sector reform, and this demonstrates an unusual degree of persistence even after general institutional reforms have been completed.

Further research could try alternative measures of corruption, instead of “perceptions” data analysed here, and examine the strength of persistence across a larger set of countries to test the confounding effect of other institutional reforms in the transition countries examined.

The costs of new public management reform programmes are broader than is currently suggested, and significant short‐ to medium‐term deterioration might be expected in the aftermath of reform.

The paper provides a new approach to corruption research examining the importance of the corruption “tipping points” of individual administrators and how these are significant in modelling corruption.

The purpose of this paper is to highlight the shortfalls of the legal definition of corruption in Zimbabwe.

Defining corruption is a universal challenge. Thus, in reviewing Zimbabwes definition, this paper also draws on other common law system jurisdictions based on English traditions and Sharia law to make a comparative analysis. The paper also takes a multi-disciplinary approach that transcend fields of law and anthropology.

Although criminal law can be used as the normative basis in the fight against corruption, it can also be used by the powerful to shield themselves from corruption, through its indeterminacy and interpretation. Be this as it may, real and firm law can assist in curbing the vice.

The paper’s purview is limited both in terms of subject and scope. Although it starts by considering the definition of corruption to get a broad overview of this subject, it mainly focuses on the meaning of two popular concepts that are popularly identified with our understanding of corruption – abuse of power and public office.

The paper tries to establish a framework for understanding and curbing corruption through the use of statutory law.

Corruption is a serious problem in Southeast Asian countries. Based on the average ranking of Transparency International’s Corruption Perception Index, Malaysia is ranked as the second least corrupt country among Southeast Asian countries. However, this country is still facing problems in its fight against corruption, in which efforts undertaken to prevent corruption have been said to be “unsatisfactory.” The purpose of this paper is hence to examine previous literature for the possible factors affecting the success of anti-corruption efforts in Malaysia.

This study analyzes previous studies conducted on Malaysia’s experiences in its fight against corruption.

The findings of this paper indicate four attributes that lead to the failure of anti-corruption efforts in Malaysia.

This paper will be useful for scholars, policymakers and anti-corruption practitioners who are interested in Malaysia’s experiences in fighting corruption.