There is limited literature focusing on bribery and corruption in private or quasi private sector companies and associations in general, and on sport governing bodies in particular. This paucity of knowledge in the theoretical sphere impedes critical analysis on bribery in practice, and does not allow for application of anti-bribery and corruption ("ABC") measures grounded in research.

Sport mega-events are often accompanied by allegations of bribery and corruption, with concerns around corruption opportunities expected to continue into the 2020s. Research on anti-corruption around sport mega-events is important for understanding how these risks can be mitigated. This paper addresses the gap in knowledge surrounding anti-corruption issues associated with the organisation of sport mega-events. 39 interviews were conducted with anti-corruption specialists, sport governance officials, and stakeholders working in sport to gain their perspective on bribery and corruption issues and prevention in relation to sport mega-events. Thematic analysis was then conducted on the data. The results showed a consistency in perception with regards to the main issues and areas of concern for national and international sport governing bodies involved in organising sport mega-events, as well as providing a number of suggestions for addressing these through specific policies for implementation.

Purpose Accounting education is re-inventing itself as technology impacts the practical aspects of accounting in the real world and education tries to keep up. Big Data and data analytics have begun to influence elements of accounting including audit, accounting preparation, forensic accounting and general accountancy consulting. The purpose of this paper is to qualitatively analyse the current skills provision in accounting Masters courses linked to data analytics compared to academic and professional expectations of the same. Design/methodology/approach The academic expectations and requirements of the profession, related to the impact of Big Data and data analytics on accounting education were reviewed and compared to the current provisions of this accounting education in the form of Masters programmes. The research uses an exploratory, qualitative approach with thematic analysis. Findings Four themes were identified of the skills required for the effective use of Big Data and data analytics. These were: questioning and scepticism; critical thinking skills; understanding and ability to analyse and communicating results. Questioning and scepticism, as well as understanding and ability to analyse, were frequently cited explicitly as elements for assessment in various forms of accounting education in the Masters courses. However, critical thinking and communication skills were less explicitly cited in these accounting education programmes. Research limitations/implications The research reviewed and compared current academic literature and the requirements of the professional accounting bodies with Masters programmes in accounting and data analytics. The research identified key themes relevant to the accounting profession that should be explicitly developed and assessed within accounting education for Big Data and data analytics at both university and professional levels. Further analysis of the in-depth curricula, as opposed to the explicitly stated topic coverage, could add to this body of research. Practical implications This paper considers the potential combined role of professional qualification examinations and master’s degrees in skills provision for future practitioners in accounting and data analysis. This can be used to identify the areas in which accounting education can be further enhanced by focus or explicit mention of skills that are both developed and assessed within these programmes. Social implications The paper considers the interaction between academic and professional practice in the areas of accounting education, highlighting skills and areas for development for students currently considering accounting education and data analytics. Originality/value While current literature focusses on integrating data analysis into existing accounting and finance curricula, this paper considers the role of professional qualification examinations with Masters degrees as skills provision for future practitioners in accounting and data analysis.

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