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The purpose of this study is to explore the continuity and stability of the impact of accounting information quality on cash holdings, and the moderating effect of this relationship on state ownerships and local appointments.

Based on China's companies from 2011 to 2019, the authors divided cross-section and panel samples, adopted a linear and classification model and performed grouping regression.

The authors find that: first, the quality of corporate accounting information can significantly improve the level of cash holding, giving play to the strategic value effect of cash holding. But that boost is based on economies being able to solve agency problems. Second, the reduction of earnings management and the improvement of accounting information quality of NSOEs improve the level of cash holdings, while SOEs are on the contrary. Third, local appointments can play to the emotional strengths of their hometowns and play a synergistic role in this relationship, but the supervision effect of remote appointments is not obvious.

Through endogeneity and other tests, the conclusion is robust. Based on the agency and information asymmetry theory, the authors considered China's institutional and cultural factors, optimized accounting information's measurement and expanded the research boundary of the accounting field. The authors believe that applicable scenarios should be fully considered in the concluding relationship between accounting information quality and cash holdings. Enterprises should give full play to the advantages of cash holdings in strategic decision-making and financial efficiency, improve the quality of accounting information and also consider state ownerships and the differences in directors' emotions to reduce internal agency costs.

With the analysis of the causes of corruption, this study aims to investigate specific anti-corruption measures that can be implemented to reform the political system and the social climate of China.

This study examines 97 severe corruption cases of high-ranking officials in China, which occurred between 2012 and 2015. As this insinuates that both institutional and social corruption are major problems in China, the analysis delves into multiple facts of corruption, including different types, four primary underlying causes, and suggestions regarding the implementation of three significant governmental shifts that focus on investigation, prevention tactics and legal regulations.

China’s corruption is not only individual-based but also it has developed into institutional corruption and social corruption. Besides human nature and instinct, the causes of corruption can be organised into four categories, namely, social customs, social transitions, institutional designs and institutional operations. For the removed high-ranking officials, the formation of interest chains was an important underlying cause behind their corruption.

This study makes a significant contribution to the literature because this study provides a well-rounded approach to a complex issue by highlighting the significance of democracy and the rule of law as ways to regulate human behaviour to combat future corruption.

Four decades ago, the Swedish economist, Gunnar Myrdal (1970, p. 230) attributed the paucity of research on corruption in South Asia to the research taboo on this topic. Fortunately, this taboo has been gradually eroded since the 1990s as reflected in the tremendous amount of research that has been done on corruption in the Asia-Pacific countries. Corruption has emerged in the 1990s as “a truly global political issue eliciting a global political response” (Glynn, Kobrin, & Naim, 1997, p. 7). Indeed, the globalization of corruption has given rise to an overriding concern with how to combat corruption in many countries among their governments and many international agencies. Consequently, many international organizations like the Asian Development Bank, Commonwealth Association for Public Administration and Management, Eastern Regional Organization for Public Administration, International Institute for Administrative Sciences, Organization of American States, Organization for Economic Co-operation and Development, Transparency International, United Nations Development Programme, World Bank, and World Economic Forum have organized numerous conferences, symposia and workshops on various aspects of corruption.

The purpose of this paper is to compare and evaluate how the governments in six Asian countries have dealt with selected grand corruption scandals.

This paper is based on the comparative analysis of 11 corruption scandals examined in the six articles on India, Japan, Macau, Malaysia, Philippines and Singapore included in this special issue of Public Administration and Policy.

The responses of the governments in the six countries depend on the strength of their political will in combating corruption. The responses of the governments in Malaysia, Philippines, India and Japan reflect their weak political will in combating corruption and lack of accountability of the corrupt offenders. By contrast, the strong political will of the governments in Singapore and Macau is reflected in the investigation and punishment of the corrupt offenders without any cover-up of the scandals.

The findings would be of interest to scholars, policymakers and anti-corruption practitioners and activists.

The purpose of this paper is to assess the government efforts in criminalising and combating bank fraud and corruption in China and their policy implications.

An integrated method is used to gather the data for this study, including government documents, statutes, congressional reports, legal cases, news reports, online survey and interviews with key policy‐makers, investigators and prosecutors.

This research finds that a major problem of bank fraud and corruption in China is the gigantic web of government officials, bank insiders and criminal businesses in committing fraud. The harshness of the Chinese law has not automatically resulted in making the struggle against bank fraud more effective. Law, enforcement and punishment are not certain, predictable, and applied consistently in order to deter fraud. Political, ideological and legal differences have hindered China's pursuit of escaped criminals in foreign countries.

This paper indicates that a three‐pronged approach – deterrence, prevention and education – is needed to address bank fraud and corruption. The industry's preventive efforts are of far greater importance than any extreme penalty. There is a need for a reconstruction of business ethics to ensure willing compliance with the law by individuals and organizations.

The paper is of value to law enforcement policy‐makers, banking regulators, financial institutions and academic researchers with interests in bank fraud and corruption issues.