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Copyright of Foro Revista de Derecho is the property of Universidad Andina Simon Bolivar, Sede Ecuador and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The aim of the work is to formulate proposals for improving the investigation of manipulation of the results of expected results in sports, taking into account the existing gaps in the Macolin Convention. The research employed formal-legal method, logical-legal method and descriptive method. The main obstacles to implementing the Convention of the Council of Europe on the Manipulation of Sports Competitions were identified. There are legislative, cultural, and economic differences between countries, which do not allow for its implementation in a single way for everyone. The study determined that combating the manipulation of sports competitions is impossible without the proper cooperation of countries and interested participants, aimed at increasing the transparency of the flow of funds in sports, improving sports management and legal framework, etc. The significance of the latest technologies in the fight against threats generated by the growth of the online betting market is noted. The importance of cooperation with the media in the course of investigations of manipulations was emphasised. The practical significance of the results is the possibility of their application to overcome existing obstacles in the fight against manipulation in sports and use the proposed methods of countering and investigating such manipulations. [ABSTRACT FROM AUTHOR]

Recovering the proceeds looted through corruption crimes represented a necessary matter for the advancement of countries and the development of their economies. Therefore, these countries rushed to establish numerous mechanisms to ensure their right to recover those funds, with the United Nations Convention against Corruption of 2003 at the forefront. The research addressed the effectiveness of those mechanisms mentioned in the United Nations Convention against Corruption in Recovery, and we observed the research that international experiences in recovering funds and proceeds obtained from corruption crimes is a complex and expensive subject, and takes a long time, sometimes reaching dozens of years. This indicates that there is a problem regarding organizing recovery. We concluded that international agreements are still incapable and unable to resolve some of the legal and procedural issues arising from recovery. Hence, the pressure exerted by influential and benefiting countries from corrupt funds has increased the difficulty of achieving a significant result in recovering looted funds. We also concluded the necessity of encouraging entities working to provide appropriate training, practical evidence, studies, and experiences gathered from various successful and unsuccessful recovery cases. This includes urging countries to develop their legislation in line with the requirements of applicable international agreements to ensure the success of anti-corruption measures. [ABSTRACT FROM AUTHOR]

Corruption has existed for many years in the world. Therefore, to overcome these problems, researchers need to apply the philosophy of restorative justice. The purpose of this research is to examine the use of a restorative justice system as a final resolution effort in addressing corruption crimes in Indonesia. Therefore, the restorative justice approach is needed as the main solution in resolving corruption crimes in Indonesia. The research methodology used is normative juridical. The results show that restorative justice as an effort to resolve corruption crimes in Indonesia is an approach that emphasizes the restoration of damaged relationships due to corruption crimes by involving all parties involved, including perpetrators, victims, and the community. This research has contributed to the improvement of restorative justice arrangements for unlawful acts of corruption in order to optimize the recovery of state financial losses. [ABSTRACT FROM AUTHOR]

This study explores the intricate relationship between e-governance and corruption perception using the E-Government Development Index (EGDI) and Corruption Perceptions Index (CPI) data. Ukraine's legal landscape is examined, highlighting efforts to enhance public administration transparency. This study underscores the role of citizens in fostering e-governance and reducing corruption and crime. Comparative analyses challenge assumptions about income and egovernance, while "smart grids" and digitalization emerge as solutions to energy challenges in Ukraine. Ultimately, this study illuminates the transformative potential of e-governance and its significance in modern governance paradigms during wartime and in situations involving a large number of displaced people. [ABSTRACT FROM AUTHOR]

The research aims to analyse the current legislative framework of Kazakhstan on public control. Several methods were used to implement the set tasks, namely formal-legal, dogmatic, method of legal hermeneutics, comparativelegal, deduction and others. As a result of the analysis of norms that are enshrined in the Constitution of the Republic of Kazakhstan, Law of the Republic of Kazakhstan No. 410-IV "On combating corruption", 410-IV "On combating corruption", Law of the Republic of Kazakhstan No. 383-V "On public councils", the Anti-Corruption Strategies for 2015-2025 and 2022-2026, conflicts were identified. During the study of statistical indicators that show the Kazakhstan Corruption Index in 2018-2022 and the number of detected offences of this category in 2022, the effectiveness of the state policy to combat and prevent corruption was assessed. The experience of such countries as Singapore, Georgia and Sweden was reviewed. [ABSTRACT FROM AUTHOR]

Purpose: The media is described as a fourth estate of the realm due to its ability to frame and shape discussions on governance and provide a stimulus for fighting corruption. But is the media really an effective tool for fighting corruption? This question arises due to the possibility of the media being used for propaganda, biased reporting and media owners' and journalists' engagement in corruption. The current study addresses the question by exploring the relationship between the media and corruption from the perspectives of Ghanaian justice and anti-corruption officials. Design/methodology/approach: The study adopts a qualitative approach by interviewing justice and anti-corruption officials across three administrative regions in Ghana. Findings: The results show that while justice officials describe the media as a medium for accusing officials unjustifiably and exaggerating the scale of corruption, anti-corruption officials believe the media helps to fight corruption. In addition to uncovering and exposing public officials' corruption, the media is also a double-edged sword characterised by intra-vigilance: the media hold "their own" (i.e. journalists fighting corruption) accountable through criticism and exposure of wrongdoings. Practical implications: The double-edged nature of the media can strengthen and enhance the fight against corruption because anti-corruption actors and journalists will be cautious as misjudgements or errors committed will not be overlooked or concealed by the media. Therefore, anti-corruption agencies in Ghana can collaborate with the media to uncover and expose corruption committed by public officials and even journalists or media owners. Originality/value: This study is the first in Ghana to explore the relationship between the media and corruption from the perspectives of justice and anti-corruption officials. The approach, frameworks and methodology adopted in this study can be applied in similar studies in other countries on the African continent and beyond. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Auditing & Assurance Services (AUDAS) is the property of Journal of Auditing & Assurance Services (AUDAS) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Jurnal Ekonomi dan Kebijakan Pembangunan is the property of IPB University and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The article investigates the cross-industry spillover effect of tax enforcement and corruption. I propose a two-sector optimal tax administration model by incorporating vulnerability to tax enforcement (VTE) and corruption into the Allingham–Sandmo framework. Based on two large surveys of Chinese firms, I test the model by using industrial capital-intensity as a proxy for firms' VTE and exploiting turnover of prefectural secretaries of the Communist Party of China between 2000 and 2007 as a driving force of corruption. The findings suggest capital-intensive industries, which are vulnerable to tougher enforcement, pay higher effective tax rates, and, therefore, have stronger incentives to bribe in order to reduce their tax burden. The bribery produces negative spillovers that raise the effective tax rates of their labor-intensive counterparts. Further evidence confirms that older prefectural secretaries are prone to be corrupt and exhibit stronger tenure effects both on the effective tax rates and on firms' corruption expenditure (JEL H21, H26, H32, D22, D73). [ABSTRACT FROM AUTHOR]

Public corruption is a concern for democracies around the world. In the U.S., states have responded to this issue by publishing personal financial disclosures (PFDs) for public officials online. PFDs are a conflict-of-interest disclosure designed to relieve agency conflicts between private citizens and government officials by documenting overlaps between officials' financial interests and public responsibilities. This paper explores whether and how online PFD supports anticorruption enforcement. I present a stylized model illustrating how online PFD leads investigators to increase case referral volume and quality. Empirically, I find that online PFD for local officials is associated with increased referral rates and greater likelihoods of prosecution conditional on referral. I conduct 126 field interviews of federal prosecutors, journalists, and ethics commissions to understand the mechanisms behind these results. I conclude that online PFD supports the enforcement of local corruption by reducing disclosure acquisition costs for enforcement agents. [ABSTRACT FROM AUTHOR]

This paper examines the effect of state-level monitoring on municipal governance, focusing on outcomes in financial reporting quality, local corruption, political entrenchment, and municipal financial soundness. I exploit the staggered adoption of fiscal monitoring policies that entail a regular review of municipal financial reports for signs of fiscal distress. I find that introducing these monitoring policies is associated with an increase in the proxies for reporting quality, a decrease in the number of corruption convictions, and a reduction in re-election likelihood for incumbent politicians. Consistent with the purpose of the policies, my evidence shows that fiscal health ratios of municipalities improve after initiating state monitoring. Collectively, my results are consistent with state fiscal monitoring improving several important aspects of municipal governance. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: G18; G38; H1; H11; H7; H83; M4. [ABSTRACT FROM AUTHOR]

How do political crises affect the interaction between economic and political outcomes? In this paper, we study one of the consequences of political turmoil by empirically examining whether the Arab Spring influenced the relationship between corruption and income inequality. Using panel data from 1996 to 2019 for the Middle East and North African (MENA) countries, we find that while corruption is positively associated with income inequality, the interaction term between corruption and the Arab Spring is negatively associated with income inequality. This result is consistent with the view that corruption has become more democratized after the Arab Spring. We use instrumental variable (IV) analysis to address potential endogeneity issues. Our findings suggest that not only studying the direct effects of political crises on economic and institutional variables is important, but studying their effects on shaping the association between economic and institutional variables can be insightful. [ABSTRACT FROM AUTHOR]

This study advances the literature in cash holdings in that it empirically examines the impact of corruption prevention commitment (CPC) on the cash holding strategic decisions and how such CPC might interact with cash holdings to affect firm value. We employ a sample of UK non‐financial publicly listed firms and our results are of twofold. First, we detect a significant negative relationship between CPC and cash holdings, which is consistent with the expected governance effect of CPC. Second, we find a negative interaction of CPC with cash holdings when investigating cash holdings effect on firm value, suggesting that shareholders consider CPC as an overinvestment in corporate social responsibility (CSR) activity within a strong customer protection framework, such as the UK. Our findings are robust to different econometric estimations and controlling for different explanatory variables. This study offers beneficial perceptions into the notion of sustainability and sustainability standards and their implications on firms financing decisions. Finally, we argue that while this paper investigates the UK context, our results might be applicable to other countries with similar anti‐corruption structure as in the UK. [ABSTRACT FROM AUTHOR]

Considering the growing criticism by the USA of the bribery and corruption surrounding China's trade with Africa, this study uses panel data on 48 African countries over 17 years to examine whether the relationship between corruption and China's trade in Africa differs from that of USA–Africa trade relations. Contrary to expectations, we find that the relationship between corruption and trade with Africa is the same for both countries. Africa's trade with China and the USA increases as corruption increases. Our results imply that both countries have a similar trend of trading with African countries, and they might not care about corruption in Africa. Ultimately, both countries engage with Africa for their parochial economic and political interest. The results are robust to an alternative measure of corruption and endogeneity test using a two‐stage least‐square estimation technique. [ABSTRACT FROM AUTHOR]

This Article compares United States federal law with various international conventions intended to reinforce expressively and meaningfully domestic laws against public corruption among the signatory countries. It undertakes a detailed analysis of these agreements adopted by the European Union, the Organization for Economic Co-operation and Development (OECD), the Organization of American States, and the United Nations Convention against Corruption and reviews how the agreements seek to define what creates corruption. It discusses how these conventions use bribery as the main paradigm form of corruption, without considering fully other form(s) of corruption involving misuse of authority resulting in personal enrichment (e.g., extortion and misappropriation of public funds). This Article also looks at United States law, noting that while federal law on the topic is not completely consistent and contains no single provision on corruption, the United States has developed a strong anti-corruption law (The Foreign Corrupt Practices Act 'FCPA') that provides the means to address several forms of the corrupt behavior. Among the issues that American law deals with that are largely ignored by the global conventions are: (1) whether gratuities that do not meet the criterions (conditions) of a bribe should also be punished as corrupt; (2) the role of campaign contributions in anti-corruption law; and, (3) how the federal mail fraud statute - along with the money laundering statute - which prohibits fraud depriving another of the right of honest services, should be adopted by nations seeking to expand their corruption law. This Article argues that American law can offer good examples for the global effort to define and punish corruption. [ABSTRACT FROM AUTHOR]

Sexual misconduct incidents reported to Title IX coordinators and stability in incident characteristics within institutions of higher education (IHEs) over time were examined. Data included two waves of reported incidents in 2016–2018 (n = 2,598) and 2018–2020 (n = 2,778) across Maryland IHEs (N = 40). Findings showed most reported incidents were for Other Sexual Misconduct (e.g., sexual harassment) versus Sexual Assault I (i.e., rape) or Sexual Assault II (e.g., unwanted sexual touching). Types of sexual misconduct differed regarding reporting by responsible employees, nonstudent perpetrators, and the range of accommodations accessed; institutional-level profiles of sexual misconduct were stable across waves. Implications and future research are discussed. [ABSTRACT FROM AUTHOR]

This study investigates the impact of corruption on green innovation, as corruption may impede or foster green innovation in developing economies due to their weak governance systems. We develop a dataset of Chinese non‐financial firms listed between 2007 and 2020 and apply static and dynamic regression techniques. The results indicate a highly significant negative association between corruption and green innovation. This supports the notion that corruption culture reduces corporate legitimacy concerns (institutional theory), increases managerial rent‐seeking (agency theory), and hinders green innovation, thus impeding sustainable development and supporting the "sand the wheels" hypothesis. Our analysis also reveals that corruption's negative impact on green innovation is particularly significant for firms with lower media and analyst coverage, non‐state‐owned firms, and firms in heavy‐polluting industries. These results are robust to alternate proxies of green innovation and corruption as well as econometric specifications that account for endogeneity issues and industry, region, and time‐fixed effects. [ABSTRACT FROM AUTHOR]

Copyright of Pravnik is the property of Czech Academy of Sciences, Institute of State & Law and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Corruption poses a significant threat to societies' social and economic fabric, eroding trust and contractual relationships between governments and citizens. This study investigates the repercussions of corruption spillover on individuals and explores how they adjust their motivation to engage in tax cheating by exploiting two distinct types of corruption heterogeneities at both individual and national levels. Leveraging newly collected individual corruption experiences locally from the World Value Survey alongside national‐level corruption data from Transparency International, we employ multilevel hierarchical modeling to estimate the effects of corruption on individual tax behavior. Our findings reveal that corruption negatively impacts people's willingness to comply with tax laws, with individuals who have personally experienced corruption exhibiting a more pronounced erosion of tax morale compared to those who have not. By shedding light on the intricate dynamics of corruption's influence on tax compliance, this paper contributes to our understanding of the broader implications of corruption for people and society. This paper can also inform policymakers and stakeholders in designing targeted interventions to mitigate the adverse consequences of corruption and restore citizens' trust in their government. [ABSTRACT FROM AUTHOR]

This study explores the complex interplay between corruption, economic growth, and logistics performance in EU nations, utilizing a mixed-method approach and data from pre- and post-pandemic periods. Applying the Resource-Based View (RBV) and Qualitative Comparative Analysis (QCA), it identifies critical conditions impacting GDP growth, highlighting the intertwined roles of pre-pandemic logistics and corruption perceptions. The findings, relevant for policymakers, underscore the importance of robust governance in navigating economic challenges. This novel approach combines RBV and QCA, offering insights into the dynamics of financial and logistical landscapes during global upheavals. [ABSTRACT FROM AUTHOR]

Purpose – The paper examines the recent trends in information technology for combating corruption and its impact on the Indian economy. It further explores how technology is being used to tackle corruption in India and the resulting economic benefits. Design/methodology/approach – The methodology encompasses qualitative analysis to investigate corruption comprehensively. It involves content analysis of corruption-related documents, case studies, and expert interviews. Recent information technological advancements are explored, including blockchain and AI, for their anti-corruption potential. Findings – This study reveals that the negative impacts of corruption on society include reduced economic growth, weakened institutions, and decreased public trust in government. Various technological advancements such as e-governance, blockchain, AI, and big data analytics have been implemented to enhance transparency and accountability in government processes. Special cases and examples of application of such technology tools and techniques adopted by the organizations to control corruption are discussed. Originality/value – This paper highlights the need for legal reforms, institutional strengthening, and awareness-raising campaigns to complement technological advancements in the fight against corruption.

Purpose – The inadequate enforcement of anti-corruption policies in the private sector in Association of Southeast Asian Nations (ASEAN) countries is the motivation for this study to investigate how a company’s anti-corruption disclosure (ACD) affects earnings management. Moreover, the underrepresentation of women in supervisory roles makes this aspect of particular interest. Hence, this study highlights the question of whether their participation in audit committees can impact the organization's policies. Design/methodology/approach – This research employs archival methods to examine 30 of the largest non-financial companies from each of the ASEAN-5 countries (Indonesia, Malaysia, Singapore, Thailand and the Philippines) from 2016 to 2018. Lastly, the authors also utilize a robustness test. Findings – As expected, the results indicate that the low willingness to disclose anti-corruption activities encourages earnings management practices. This relationship is significantly more potent in firms with fewer women on their audit committees. The findings remain robust after assessing alternative measurements. Practical implications – The findings of this study imply that a company’s anti-corruption policies and the role of women in supervisory activity influence rent-seeking behavior. Thus, investors should consider elements that promote transparency in companies. Additionally, regulators must evaluate regulations to promote gender diversity and eradicate corruption by establishing exact policies, providing whistleblowing protection and simplifying indicators for effective disclosure. Originality/value – The consequences of the anti-corruption policy in the ASEAN-5 countries are relatively under-researched and still focus on a single country. Furthermore, while examining the connection between ACD and earnings management, this study also considered how addressing the supervisory factor is urgent in terms of corporate transparency.

Purpose: In this research, we aim to determine the relationship between environmental, social, and governance (ESG) and corruption on potential risks with banking samples from Asian countries in 2017-2022. Design/methodology/approach: This study uses a sample of 451 Asian public banking companies listed on each stock exchange in 23 countries from 2017 to 2022. Then, in this study, we use panel data, with accounting and financial data obtained from Thomson Reuters, while country characteristics such as GDP, and corruption are obtained from CPI and World bank Database. Findings: We find evidence that ESG can increase the occurrence of banking risk. Furthermore, we find that a high level of corruption will increase banking risk. The results of this study are robust to using alternative measures of potential risk. Research limitations/implications: This study has several limitations, including that it does not specifically consider the cultural characteristics of each country, using a sample of 451 banks in 23 countries. Originality/value: Using the banking sector in Asia, this study successfully clarifies the role of ESG as well as the moderating role of corruption on Potential Risk.

Abstract Through preferential treatment by education officials or through bribery, some adolescents can obtain admission to a junior high school. However, it is unclear whether it affects the mental health of adolescents. This study used Propensity Score Matching to examine the effects of corruption on adolescent mental health. A total of 17,254 junior high school students sample (11–18 years old; 48.7% girls and 53.1% boys) were used from the China Education Panel Survey. 14.1% of adolescents attended a junior high school by corrupt means, corruption had a significantly negative effect on the mental health of these adolescents (ATT = −0.388, p

The relationship between corruption and growth has two primary theories. The concept of “sand the wheels” implies that corruption impedes economic advancement, while the notion of “grease the wheels” contends that corruption facilitates the process of growth (according to this concept, in highly corrupt states with weak institutions and a large amount of bureaucracy (under certain circumstances, such as specific conditions, situations, economic structures, or phases of economic transformation), public officials tend to manipulate: to speed up certain decisions (sometimes significant for the economic growth of the state) if they receive a bribe while moving through legal channels may be slow and sometimes make these decisions impossible). The prevailing consensus in empirical research has primarily backed the “sand the wheels” theory, with minimal acceptance seen for the “grease the wheels” hypothesis. This paper examines the link between corruption and economic growth of 9 East Asian nations and 14 Middle East and North African countries between 1996 and 2019. By embracing the fundamental assumption that the influence of corruption on economic growth may not follow a linear trajectory, linear and non-linear dynamic models were used to incentivize the corruption levels at which its impact on growth transforms. The study finds an inverted U link between corruption and growth, suggesting a threshold of 0.2228, where corruption in these counties has a beneficial impact on growth and a harmful impact above it. The paper also examines the potential indirect influence of corruption on economic growth via the investment channel, explicitly defining the corruption threshold. The empirical findings in these counties show a significant positive relationship between investment and growth when corruption exceeds the threshold value of 0.3028. It means that under certain circumstances and economic contexts, corruption can potentially foster investment, particularly when bureaucratic inefficiencies and strict regulations impede investment endeavors (through various means, including facilitating the acquisition of permits, licenses, and financing and establishing a more foreseeable business environment). This phenomenon is especially evident in industries where time-critical possibilities require prompt decision-making. The findings indicate a statistically significant and advantageous influence of the Rule of law on economic growth (when considering the impacts of institutional factors), a positive considerable link between regulatory quality and prosperity (even when the squared corruption variable was included), a statistically significant negative effect of government spending on growth. According to the results of the calculations, the article emphasizes that in the countries of East Asia, the Middle East and North Africa, the issues of ensuring the Rule of law, accountability, transparency and reduction of bureaucracy are of particular relevance.

From an ethical standpoint, combating corruption is crucial for promoting justice and equality. The rule of law and ethical governance involves clear standards of behavior for public servants and mechanisms for ensuring these standards are upheld. Corruption undermines public trust in government and democratic institutions and exacerbates social inequality and injustice (disproportionately affects the poor and marginalized groups, denying them access to essential services and opportunities). The fight against corruption during a full-scale war has ethical and purely pragmatic implications for Ukraine, the data of which formed the basis of this study. The lack of tangible progress in the fight against corruption in general, the lack of transparency of many institutional mechanisms in public administration, the revealed corruption schemes in the distribution of international military and humanitarian aid, as well as in the field of public defence procurement, the lack of punishment for corrupt officials in the highest echelons of power threaten the loyalty of international donors and allies, reduce Ukraine’s authority in the international arena, slows down Ukraine’s movement towards the EU, and significantly affects the decisions of foreign partners. The article demonstrates the results of forecasting the future level of corruption in Ukraine (for 2024‒2027) based on the retrospective dynamics of the Corruption Perceptions Index by Transparency International for 1998‒2023. Two economic and mathematical models are used for forecasting: Autoregressive Integrated Moving Average (ARIMA), which better reflects long-term historical trends and fluctuations, and the exponential smoothing method, which is more sensitive to the latest values of the time series. The statistical analysis package STATISTICA was used for the calculations. The forecasting results are disappointing since both methods showed an expected decrease in the level of corruption in 2024-2027, but in critically low volumes: by 1 point according to the ARIMA model and by 3-4 points according to the exponential smoothing method. The results of this study can serve as a basis for public advocacy campaigns as an argument for the need to radically revise the existing format of anti-corruption policy in Ukraine given its European future.

Abstract Background Healthcare corruption poses a significant threat to individuals, institutions, sectors, and states. Combating corruption is paramount for protecting patients, maintaining the healthcare system's integrity, and preserving public trust. As corruption evolves, takes new forms, and adapts to changing socio-political landscapes, understanding its manifestations is critical to developing effective anti-corruption strategies at individual and institutional levels. Objective The aim was to comprehensively collate the manifestations of different types of corruption in healthcare to illustrate prevailing patterns and trends and to provide policymakers, practitioners, and researchers with practical insights to inform research agendas, regulatory and governance strategies, and accountability measures. Method We conducted a narrative review of scientific articles published between 2013 and 2022 using keyword searches in SCOPUS and EBSCO. We utilized the corruption typology proposed by the European Union and Thompson's Institutional Corruption Framework to systematically identify manifestations across different corruption types. The Prisma scheme was employed to document the selection process and ensure reproducibility. Findings Bribery in medical service provision was the most frequently investigated form of corruption, revealing rather uniform manifestations. Misuse of high-level positions and networks and institutional corruption also received considerable attention, with a wide range of misconduct identified in institutional corruption. Extending the analysis to institutional corruption also deepened the understanding of misconduct in the context of improper marketing relations and highlighted the involvement of various stakeholders, including academia. The pandemic exacerbated the vulnerability of the healthcare sector to procurement corruption. Also, it fostered new types of misconduct related to the misuse of high-level positions and networks and fraud and embezzlement of medical drugs, devices, and services. Conclusions The review spotlights criminal actions by individuals and networks and marks a notable shift towards systemic misconduct within specific types of corruption. The findings highlight the necessity of customized anti-corruption strategies throughout the healthcare sector. These insights are crucial for policymakers, practitioners, and researchers in guiding the formulation of legal frameworks at local and global levels, governance strategies, and research priorities.

Corruption is a complex phenomenon which can appear in various forms and political corruption remains one of the most common forms.Political corruption further encompasses many forms, one of which is ethnic corruption. Ethnic corruption is one of form of corruption that involves giving certain ethnic groups privileges that other groups do not have. The purpose of these privileges is for the ruling political structure to stay in power. This type of corruption was common practice in the former Yugoslavia and the former Soviet Union, and continues in its successor, the Russian Federation.. Pronounced ethnic corruption remains prevalent in many countries across Asia and Africa. With an increasingly polarized voting base in the United States, new forms of ethnic corruption have started to appear. Because of its characteristics, ethnic corruption is one of the most challenging types of corruption to address.

This paper has as its reference point the issue of corruption in Ukraine, which has recently once again become the subject of attention due to reports that it may be an important factor when it comes to the recalcitrance of some of Ukraine’s Western partners andallies with regard to offering military support for the country’s war effort against Russia. The main objective is to demonstrate how the West’s tendency to overstress this problem, for which the paper offers proof, that could manifest itself in it applying undue pressure on the Ukrainian authorities, entails risks and may have a number of undesirable repercussions due to 1) providing fuel to Russian disinformation campaigns and negatively affecting the perceptions of Ukraine among Western citizens, 2) hampering the Ukrainian military campaign and its appraisal abroad, 3) indirectly contributing to changing the nature of Ukrainian nationalism by making it more exclusionary.

One of the most important tasks in managing the activities of public authorities is to prevent corruption among employees and ensure integrity in the performance of their organisational, managerial or administrative duties. The study of the behavioural patterns of officials who make decisions to commit corrupt acts in their professional duties is central to combating corruption. The systematisation of literature sources and approaches to the study of motives for corruption has shown that the main driving forces of corrupt behaviour are the intentions of individual and collective features, namely, the desire to obtain financial gain, job dissatisfaction, a corrupt environment within an organisation, and impunity for corruption offences. A subject-oriented approach to assessing an official's propensity to engage in corrupt practices is investigated in this article. The peculiarity of the investigated methodology is to determine the behavioural and personal features of an official in professional activity and consider the synergistic effect that arises in the case of a simultaneous positive answer from the respondent to the control questions. The author’s methodology for assessing the propensity of an official to engage in corrupt practices includes 16 key questions in the questionnaire. An important element of the proposed methodology is the formation of an "ideal matrix", which contains combinations of factors that increase officials’ intentions to engage in corruption. The "ideal matrix" was approved following a brainstorming process with experts. Fifty officials aged 27 to 65 years from institutions and organisations in Sumy (Ukraine) were the subject of the study. According to the assessment, one-third of respondents had a high or medium propensity to engage in corrupt practices. Empirical findings have shown that men are more tolerant of corruption than women are, and people aged 51-65 years have the highest propensity for corruption. This methodology allows for the latent quantification of officials’ propensity for corruption and, accordingly, the introduction of measures for preventing criminal corruption early in public administration.

The Foreign Corrupt Practices Act (FCPA) of 1977 prohibits U.S. listed firms from bribing foreign government officials for business purposes. We examine whether less transparent firms are more likely to violate the FCPA by testing whether their voluntary disclosure of country-level information explains the violation. We hand-collect voluntarily disclosed geographic information for firms cited for FCPA violations and for a matched control group of nonviolators. We test whether less transparent disclosure of operations (sales and long-lived assets) abroad explains whether firms violate the FCPA. We find supporting evidence. Next, we compare the transparency of FCPA violators that self-reported their violations with the transparency of our control group, as well as the transparency of non-self-reporters to the transparency of our control group. Regulators sanction self-reporters with lower penalties than non-self-reporters. We find that the former are as transparent as the nonviolators. Yet, non-self-reporters are less transparent, suggesting that they drive our results. Overall, our results suggest that more transparent reporting of foreign operations is associated with FCPA compliance. Our study contributes to understanding whether voluntary disclosure signals FCPA compliance, following disclosure theory and instrumental stakeholder theory. [ABSTRACT FROM AUTHOR]