Purpose–Contemporary literature has paid scholarly attention to corruption from a variety of
competing perspectives. However, broader accounts of the impact of corruption on …

This paper introduces entrepreneurship phases in studying the impact of some government
policies on entrepreneurial activities. Entrepreneurship and small business development are …

Tax evasion and tax avoidance reduce government revenues. This has a significant
detrimental effect on the provision of infrastructures, public services and public utilities …

Purpose The purpose of this paper is to examine the influence of personal and moral
intensity variables on specific processes, namely, ethical recognition, ethical judgment and …

Purpose The purpose of this study is to examine the influence of ethical ideological
orientation (moral idealism and moral relativism), work sector and types of professional …

This paper examines the perception of accountants (chartered and non-chartered) of the
personal factors influencing auditors' ethical behaviours in Nigeria. Data were obtained from …

Purpose–One of the most pervasive economic crimes in the world today is money
laundering. It has been estimated that some 2to 3.6 trillion of hot money is laundered …

Purpose The purpose of this paper is to attempt an empirical examination of government
budgeting and expenditure processes in Nigeria, a develo** country. It examines the …

Purpose “Corrupt practices” is a recurring feature of media coverage. The paper seeks to
encourage debates about the influence of institutional structures on agency to break away …

This paper examined the impact of taxpayers' perception of government's accountability,
transparency and reduction in fiscal corruption on voluntary tax compliance. The study …