Purpose The purpose of this study is to investigate the relationship between corruption,
corporate governance and sustainable development goals (SDGs) in Africa …

E‐government presents one of the utmost opportunities and challenges for development
and offers solutions to tackle corruption. Corruption generates even erratic impacts in …

The fight against corruption has become a priority for both international organizations and
national governments worldwide. To fight corruption, several strategies have been …

To better understand how the practice of auditing can be more effectively enrolled in the fight
against fraud and corruption, this study (1) examines how these problems are viewed and …

Purpose This paper aims to examine the association between the working relationship
between internal and external auditors and the moral courage of internal auditors to report …

The global financial crisis and leaked documents such as the Panama Papers highlighted
the important role of financial secrecy in the global economy. Although international …

Purpose The purpose of this study is to examine the convergence and determinants of anti-
corruption disclosures of extractive firms in Africa. Design/methodology/approach The study …

We develop new transaction management (TRM) proxies, to find empirical evidence of the
strategic management of accounting transactions, aiming to carry out money laundering …

" There is one country in the world which is everybody's dream: Switzerland. The small
Alpine Republic is universally perceived as the world's highest achievement in democracy …

Purpose The objective of this paper is to provide insights into internal auditors' perceptions
and experiences regarding their role as assurance providers in the Tunisian public sector …