Determinants of Corruption in Developing Countries

Chaudhry, Mumtaz Anwar; Shabbir, Ghulam

doi:10.30541/v46i4iipp.751-764

Cited by 65 publications

(66 citation statements)

References 25 publications

(35 reference statements)

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“…In other words, it provides to citizens the financial and non-financial information about an organisations' performance, whether they are public or private. In addition, it has an active role in the socio-economic development by providing information about the general national income, general resources, social values, fairness, and environmental considerations [29]. Barth et al argue that some factors have affect the accounting system [37]; these include increasing international trades, international flow capital and foreign investment, financial crisis and accounting scandals, information technology and globalization process.…”

Section: Accounting Systemmentioning

confidence: 99%

“…It has created many economic, financial, cultural, educational, management and social problems [7]. Shabbir and Anwar argue that in developing countries [29], if the level of corruption increases by 1%, it will lead to a decline in the gross domestic products by about 3%. In addition, Lambsdorff conducted a study and reached a similar result [16].…”

Section: Corruption In Developing Countriesmentioning

confidence: 99%

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The Role of Accounting Reform in Deterring Corruption Practices in the Public Sector: A Case Study in Kurdistan Region

Ghaffoori¹

2016

J Bus Fin Aff

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Section: Accounting Systemmentioning

confidence: 99%

Section: Corruption In Developing Countriesmentioning

confidence: 99%

The Role of Accounting Reform in Deterring Corruption Practices in the Public Sector: A Case Study in Kurdistan Region

Ghaffoori¹

2016

J Bus Fin Aff

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“…According to these studies, government regulation and anti-corruption measures to control economic activities have a positive effect in discouraging private actors and public officers from engaging in corruption. However, this perspective takes for granted the presence of strong institutions with the ability to act as proper watchdogs and prosecute those who do not comply with the norms (Shabbir & Anwar, 2008).…”

Section: S   mentioning

confidence: 99%

“…Corruption is usually compared to a highly contagious disease within a society that rots and erodes all its parts (Shabbir & Anwar, 2008).…”

Section: Imentioning

confidence: 99%

Causas y permanencia de la corrupción, el rol de la confianza y los dilemas sociales: el caso de Ecuador

Crespo

2017

RCPG

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AThe present study aims to discuss corruption, its causes, and its persistence using the research agenda proposed by Bo Rothstein. As a rule, studies and theories have analysed corruption using structural variables like the economy, social development, and democracy, among others. Nevertheless, little has been explained about the role of other-non-structural-variables in generating and sustaining corruption, such as interpersonal/institutional trust and social dilemmas. Therefore, this study will use data obtained from the Vanderbilt University project Americas Barometer in 2014 to analyse the case of Ecuador. The objective of this paper is twofold: first, to contrast the claims of major theories of structural causes of corruption with what is observed in Ecuador, and second, to use Rothstein's framework to assess the links between trust, social dilemmas, and corruption in the selected case study. From this analysis, we can assert that the hypotheses constructed by Rothstein are confirmed in the case of Ecuador. On the one hand, there seems to be a positive correlation between vertical and horizontal trust in the country. On the other hand, looking at the fitted models, it is also possible to claim that there is a negative association between interpersonal trust and the perception and persistence of corruption in Ecuador.

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“…Estudos atuais apontam que os Estados Unidos gastam bilhões de dólares com o fenômeno todos os anos, o que parece vir aumentando (Bowling & Gruys, 2010;Stewart, Bing, Davison, Woehr, & MacIntyre, 2009), e evidências similares são apresentadas em outros países (Dong & Torgler, 2013;Shabbir & Anwar, 2007). Entretanto, o levantamento dos custos, tanto de ordem econômica quanto psicossocial, é de difícil estimativa, pois envolve também prejuí-zos na qualidade de vida e na saúde física e mental de trabalhadores.…”

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Adaptação transcultural da Workplace Deviance Scale (WDS) para o contexto brasileiro

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Coutinho

Andrade

et al. 2015

Rev. Psicol., Organ. Trab

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Dentre o grupo de comportamentos organizacionais relacionados ao desempenho no trabalho existem aqueles denominados contraproducentes, ou seja, que causam danos ou prejuízos à organização e aos diferentes colaboradores (colegas, clientes, fornecedores, entre outros). Tendo em vista o crescente interesse social e científico pelo tema e a carência de pesquisas no contexto brasileiro, a proposta deste estudo é descrever o processo de adaptação transcultural e o estudo psicométrico de uma escala para avaliação de comportamentos contraproducentes no ambiente de trabalho denominada Workplace Deviance Scale (WDS). Para tanto, foram seguidas as recomendações preconizadas na literatura sobre adaptação de instrumentos de medida e levantadas as primeiras evidências de validade (semântica, estrutura interna e convergente). Para alcançar os objetivos propostos, foram realizados dois estudos. O primeiro contemplou a adaptação e o levantamento de validade semântica, e o segundo, a análise psicométrica da versão adaptada. Participaram do primeiro estudo três especialistas e uma amostra de trabalhadores (n = 20). Para o estudo psicométrico, foram coletados dados (n = 467) em meio eletrônico e presencial. Foi estabelecida equivalência entre as versões original e adaptada com evidências de validade semântica. Evidências de validade baseada na estrutura interna e convergente foram alcançadas. Dois, entre três índices de precisão estimados, foram satisfatórios. A versão brasileira da referida escala passou a ser intitulada WDS-BR. Palavras-chave: Adaptação cultural; comportamentos contraproducentes no trabalho; análise fatorial.Among the group of organizational behaviors related to job performance are those called counterproductive, i.e., that cause damage or harm to the organization and colleagues (co-workers, clients, suppliers, etc.). Considering the growing social and scientific interest in the subject and the lack of research in the Brazilian context, the aim of this study is to describe the process of cross-cultural adaptation and the psychometric study of a scale for assessment of counterproductive behaviors in the workplace, called the Workplace Deviance Scale (WDS). To do so, the recommendations outlined in the literature on adaptation of measurement instruments were followed, and primary evidence of validity (semantic, internal and convergent structure) was investigated. To achieve the proposed objectives, two studies were conducted. The first one included the adaptation and semantic validity survey, and the second study, the psychometric analysis of the adapted version. The first study had three specialists and a sample of workers (n = 20). For the psychometric study, data were collected (n = 467) electronically and in-person. Equivalence was established between the original and adapted versions with evidence of semantic validity. Evidence of validity based on internal and convergent structure was found. Among three estimated precision indexes, two were satisfactory. The Brazilian version of the scale became entitled WDS-...

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Determinants of Corruption in Developing Countries

Cited by 65 publications

References 25 publications

The Role of Accounting Reform in Deterring Corruption Practices in the Public Sector: A Case Study in Kurdistan Region

The Role of Accounting Reform in Deterring Corruption Practices in the Public Sector: A Case Study in Kurdistan Region

Causas y permanencia de la corrupción, el rol de la confianza y los dilemas sociales: el caso de Ecuador

Adaptação transcultural da Workplace Deviance Scale (WDS) para o contexto brasileiro

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