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Accounting control, governance and anti-corruption initiatives in public sector organisations

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  • Paterson, Audrey S.
  • Changwony, Fredrick
  • Miller, Peter B.

Abstract

This special issue focuses on the interactions between accounting, public sector organisations and the socio-economic and political environments in which they operate, with a specific focus on the critical analysis of policy and practice in the fight against corruption. The aim of the special issue is to disseminate knowledge to enable a more sustainable, accountable and less corrupt public sector, regardless of where it is located in the world. It presents the work of a global community of scholars engaged in research projects on policies and strategies related to accountability, transparency, auditing, regulatory disclosure, governance, investor protection and anti-corruption initiatives in public sector organisations. The papers presented here address many different angles of corruption and aspects of the way in which it is reported using a broad range of methodologies, theoretical frameworks and research locations. Collectively, these papers demonstrate that more attention needs be given to investigating the human cost associated with illegal activity that leads to human suffering, inequality, and lifetime costs. They further emphasise that we have much to learn about regulatory disclosure and jurisprudential practice in the fight against fraud and corruption.

Suggested Citation

  • Paterson, Audrey S. & Changwony, Fredrick & Miller, Peter B., 2019. "Accounting control, governance and anti-corruption initiatives in public sector organisations," LSE Research Online Documents on Economics 101930, London School of Economics and Political Science, LSE Library.
    • Handle: RePEc:ehl:lserod:101930
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    File URL: http://eprints.lse.ac.uk/101930/
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    References listed on IDEAS

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    1. Kaufmann, Daniel & Kraay, Aart & Mastruzzi, Massimo, 2007. "Governance Matters VI: Aggregate and Individual Governance Indicators, 1996-2006," Policy Research Working Paper Series 4280, The World Bank.
    2. Pranab Bardhan, 2002. "Decentralization of Governance and Development," Journal of Economic Perspectives, American Economic Association, vol. 16(4), pages 185-205, Fall.
    3. Wang, Daxue, 2008. "Are anomalies still anomalous? An examination of momentum strategies in four financial markets," IESE Research Papers D/775, IESE Business School.
    4. Jon S. T. Quah, 2001. "GLOBALIZATION AND CORRUPTION CONTROL IN ASIAN COUNTRIES: The case for divergence," Public Management Review, Taylor & Francis Journals, vol. 3(4), pages 453-470, December.
    5. Louis K. C. Chan & Josef Lakonishok & Theodore Sougiannis, 2001. "The Stock Market Valuation of Research and Development Expenditures," Journal of Finance, American Finance Association, vol. 56(6), pages 2431-2456, December.
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    Cited by:

    1. Raffaele Trequattrini & Matteo Palmaccio & Mario Turco & Alberto Manzari, 2024. "The contribution of blockchain technologies to anti‐corruption practices: A systematic literature review," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 4-18, January.
    2. Hsu, Yu-Lin & Tang, Leilei, 2022. "Effects of investor sentiment and country governance on unexpected conditional volatility during the COVID-19 pandemic: Evidence from global stock markets," International Review of Financial Analysis, Elsevier, vol. 82(C).
    3. Francesca M. Calamunci, 2022. "What happens in criminal firms after godfather management removal? Judicial administration and firms’ performance," Small Business Economics, Springer, vol. 58(1), pages 565-591, January.
    4. Raffaele Trequattrini & Rosa Lombardi, 2024. "Corporate corruption, business strategy and sustainable environment," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 1-3, January.

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    More about this item

    Keywords

    accounting control; governance; anti-corruption; public sector;
    All these keywords.

    JEL classification:

    • E6 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook

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