Search Results for corruption
Abstract
Corruption has become a significant challenge in many countries around the world at various levels, whether in the public or private sectors, and has topped the priorities of many national and international reports. Corruption is not just an issue related to the implementation and quality of governance, but has become a major challenge that hinders sustainable economic growth, fair human development, social justice, and equality between different groups. One of the main goals of governments is to reduce the social ills and problems resulting from corruption, and this is the first step in integrating the interconnection and absolute communication between various aspects of development. Therefore, a successful society is one that is capable of reducing corruption. There is a growing tendency at the international level to adopt technology to combat and reduce corruption, as technology plays an effective role as a transparent oversight tool and allows for greater accountability. Thus, it is an important tool for sustainable development, as the technological tool facilitates the collection, analysis, and updating of data, providing greater flexibility in addressing types and forms of serious financial and administrative corruption recognized internationally. It is also a tool that contributes to the development of better mechanisms to combat corruption and governance strategies, and environmental protection, health, education, communications, and poverty reduction are considered key indicators in preventing and combating corruption. This research reviews the role of modern technology in combating administrative and financial corruption in both developing and developed countries, as it is considered one of the most prominent factors that contribute to improving transparency and reducing opportunities for corruption, clarifying the relationship between corruption and sustainable development, and explaining how corruption negatively affects financial resources and hinders the achievement of social justice and economic development.
Abstract
This study aims to develop a therapeutic model to combat administrative and financial corruption, grounded in the principles of accountability, transparency, and the prevention of misuse of administrative authority. It also seeks to identify the key obstacles hindering anti-corruption efforts and propose viable solutions to overcome them.
Corruption is one of the most dangerous global phenomena threatening the security, stability, and prosperity of nations and societies. It has become a persistent challenge, especially in Iraq, where corruption has infiltrated most public institutions, contributing significantly to the disruption of economic development, progress, and institutional reform.
In recent years, corruption has exacerbated rates of unemployment and poverty and intensified social, economic, security, intellectual, and political crises. Its danger lies in its ability to spread like a "dormant virus" that activates when it finds a supportive social environment. Since April 9, 2003, Iraq has witnessed an unprecedented wave of corruption, prompting the state to adopt public policies—primarily theoretical in nature—to address this phenomenon and preserve the state's integrity at both domestic and international levels.
While numerous legislative, executive, and oversight measures have been undertaken—across media, economic, security, and social domains—they often lack a comprehensive, actionable model to eradicate corruption from its roots.
Accordingly, this study proposes a therapeutic model based on accountability and transparency to safeguard citizens’ rights, promote justice, enhance security, and reinforce governance structures. The model responds to growing calls—from religious, social, educational, economic, and media entities—to instill a culture of integrity, strengthen anti-corruption frameworks, and intensify the recovery of stolen public funds. Legislative frameworks have evolved to address corruption in its multiple dimensions—security-related, psychological, economic, media-related, and social—while states have employed various strategies, such as enhanced accountability, participatory governance, transparency improvements, and comprehensive reform initiatives.
At the local level, corruption results in misallocation of resources, wastage of public funds, inefficiency in public services, weakened local development potential, poor planning, a deteriorated investment climate, and low economic growth.
To ensure the effectiveness of this proposed model, the outcomes of relevant research and studies must be adopted and integrated into a comprehensive and actionable anti-corruption roadmap. This includes clearly defining the roles, responsibilities, and powers of all concerned institutions to achieve legislative and procedural coherence
Abstract
Administrative and financial corruption has many causes, including political, social, and economic ones. It can be internal or external, leaving profound impacts on the economic and social structure of both developing and developed countries. Administrative and financial corruption has become the greatest enemy of development plans and programs. It has spread backwardness, significantly Impacting all aspects of life and the general activities of citizens, even undermining the political system by emptying It of the foundations of stability. This leads to significant losses of money, effort, and time, as well as missed opportunities for progress and prosperity. Therefore, this research aims to employ governance to combat financial and administrative corruption and reduce poverty by addressing the importance of governance, its indicators, and the forms of financial and administrative corruption. The research concludes that the cost and Impact of financial and administrative corruption are very significant, depriving societies of their right to equality and increasing the suffering of the working class (the poor). The research also highlights the need to raise awareness in society about the importance of governance as a safe haven and a strong shield that protects Institutions from the scourge of financial and administrative corruption.
Abstract
The role played by the internal audit in any service establishment or profitability is an important focus in the work of that establishment because it is considered the safety valve and controls the extent of the commitment of the economic unit of the instructions in force in its operational and the extent of its commitment to accounting systems and financial reports, which will reflect on the efficiency and effectiveness of those The economic unit in its stand to try to exploit its work in the administrative and financial corruption, which is one of the serious factors that destroy the work of that establishment internally and externally.
In this research, which undermined the role of internal auditing in the process of reducing the administrative and financial corruption in the General Authority for Taxation through the knowledge of the duties assigned to the internal audit and the need to comply with the instructions issued by the General Authority for Taxes because any violation of these instructions may be a door of administrative and financial corruption Which requires that the internal auditor has an important role in standing against any attempt that may be exploited to exercise administrative and financial corruption in his obligation and instructions and to inform the administration of any violation in the tax work .
Abstract
The research aims to test the effect of the foreign direct investment rate, inflation rate, government spending rate, population growth, GDP growth, the degree of trade openness, and the corruption risk index on the youth unemployment rate in African countries. Although youth unemployment rates in African countries are not among the highest rates in the world, it remains a problem that requires serious consideration in addressing it as it is considered a major factor in political instability. The research adopted the method of multiple linear regression and panel data for the period 1990-2019 for sixteen African countries for which the required data for the research were available: Zimbabwe, Uganda, Rwanda, Niger, Senegal, Mozambique, Nigeria, Central Africa, Tanzania, Eritrea, Ethiopia, Ghana, Mali, Kenya Angola, Cameroon. It was concluded that foreign direct investment ratio was negatively affects the youth unemployment rate. While the effect of government spending, population growth and corruption risk index (decreased risk of corruption) was positive. No significant effect of economic growth, inflation rate, and trade openness has been demonstrated on the youth unemployment rate in African countries.
Abstract
This study aims to analyze the impact of implementing e-governance systems on reducing bribery and embezzlement in government institutions, as they are among the most prominent tools for combating financial corruption. The study explores the concept of e-governance and its role in enhancing transparency and accountability through automation and digitization, which reduces human intervention in administrative and financial processes. The study also discusses the most prominent mechanisms that contribute to reducing corruption, such as electronic payment, digital signatures, and smart monitoring systems. Furthermore, successful international experiences in implementing e-governance and its positive impact on reducing financial corruption are highlighted. Finally, to achieve the research objective, the researchers distributed a questionnaire to a sample of employees at Rasheed Bank/Najaf Branch in Iraq. The researchers reached a set of conclusions, the most important of which is that implementing e-governance systems significantly reduces the opportunities for bribery and embezzlement in government institutions by enhancing transparency and reducing human intervention in financial transactions. The researchers also reached a set of recommendations, most notably the need to develop technological systems in government institutions to ensure effective implementation of e-governance, while providing secure and fast communication network.
Abstract
This research is about a statement of the event that information related to recidivism and its dimensions of (saving data, investing time, justice, justice, corruption, administrative corruption, discovering tax evasion, stimulating the media, the efficiency and completeness of information and the right time), and the descriptive analytical approach has been adopted. In light of it, the questionnaire was designed as a tool for those responsible for collecting data for the study, based on the statistical program (SPSS V.18), and the search for a related relationship with statistical significance for housing information in support was found to remove the impact of the information of the supporting bodies collectively or individually in the tax inventory
Abstract
The research aims to measure the impact of public budget indicators and institutional quality (the quality of governing institutions in the economy) in reducing public debt for a selected group of Arab countries with renter economies for the period (2002-2023). Two standard models have been built to achieve this goal: The first model focused on measuring the impact of the general budget through its basic indicators represented by public spending and public revenues expressed in tax revenues, with the introduction of the oil price variable as a control variable due to its fundamental importance in explaining the dynamics of public debt in oil economies. The second model focused on measuring the impact of the six institutional quality indicators issued by the World Bank (control of corruption, political stability, government effectiveness, rule of law, voice and issue, and regulatory quality) on public debt. Using static analysis of longitudinal data models represented by its three models (pooled regression model, fixed effects model, and random effects model) for eight Arab oil countries, the research reached a set of results: For general budget indicators, the results showed that reducing public spending can contribute to reducing public debt, while there was no significant effect of oil revenues. While for oil prices, they had an impact in reducing public debt. As for institutional quality indicators, the results showed the impact of (political stability, government effectiveness, voice and issue) on reducing public debt, while the results showed that (control of corruption, rule of law, and regulatory quality) contribute to the accumulation of public debt. Therefore, the results of this research confirm the importance of the financial budget and institutional quality in reducing public debt and its sustainability in the long run.
Abstract
The research aims to clarify and define sovereign wealth funds and their importance in preserving oil wealth revenues for the future while ensuring their equitable distribution for the future of future generations, as well as proposing an objective vision or drawing an integrated picture of the possibility of creating a sovereign fund for Iraq by preparing the general structure of the fund with the creation mechanism for that All of the justifications for the creation of an Iraqi sovereign fund and its importance and the objectives of the Iraqi sovereign fund were mentioned, as well as the possibilities of employing sovereign wealth funds in managing the financial crisis in Iraq. Economic represented by restructuring public spending in favor of investment spending, activating the role of non-oil revenues in financing the budget and addressing corruption, which is a structural factor that must be addressed.
Abstract
The research dealt with the performance of developmental achievement in Iraq as an expression of a contemporary vision of sustainable development through the implementation of the 2030 sustainable development plan. future visions to activate it, with a focus on the importance of national levers to deal with crises, With a focus on the importance of national levers to deal with crises, and the research stems from the hypothesis that sustainable development is a historic opportunity for Iraq to reduce and overcome crisis (economic - health - and political) if they are adopted and achieve its goals. From the convictions formed through studies and dialogues of the Iraqi development performance, It has become necessary to draw a picture of the interventions that the Iraqi government, non-governmental and external actors can undertake to improve the quality and sustainability of quality of life through better provision of health services, reduce corruption and enhance human security.
Abstract
Despite the successive governments’ efforts to achieve the dimensions of sustainable development in Iraq, the current reality indicates that Iraq remains one of the countries lagging in this field. Therefore, this research analyzes the status of the banking sector in light of banking reforms and the capital market’s role in promoting and achieving the dimensions of sustainable development. It sheds light on some key indicators and concludes with a set of findings, the most important of which is that Iraq is still behind in realizing sustainable development due to the difficult circumstances it faces. These include the persistent deficit in the general budget, the lack of genuine efforts to achieve sustainable development, increasing environmental pollution, and the widespread phenomenon of financial and administrative corruption, all of which can undermine any development plan. The research concludes with a set of recommendations, the most significant of which are: monitoring the outcomes of strategic plans set by government institutions within their work programs and disclosing achievement rates in creating opportunities, employment, and realizing the benefits of large-scale production; strengthening cooperation between banks and the capital market by having banks offer diversified financial and investment services within the capital market; establishing green investment funds jointly financed by banks and investors to support sustainable development; and raising awareness among investors about the importance of sustainable development and their role in achieving it.
Abstract
The study aimed to identify the effectiveness of applying "Consulting Services: links to the Provision of judicial accounting services" Standard. A field study on a random sample of judicial accountants, academic faculty members, and Certified Accountants, and Auditors in KSA is applied, by distributing questionnaire. It turns out that KSA environment is willingness to activate the role of judicial accounting considering the development standard (consulting services: links to the provision of judicial accounting services). Further, judicial accounting is considered a line of defense and prevention against fraud and financial corruption. The results also revealed a relationship between the factors that contribute to the activate the standard and the level of expected benefit from their application in the environment. Lastly, several recommendations are made, continue raising awareness among the local community in KSA about the importance of judicial accounting services. Also, monitoring and adaptation to the latest changes in the field of judicial accounting services, is crucial to maintaining a high level of effectiveness in implementing the standard.
Abstract
The research aimed to identify the role of governance in selecting appropriate accounting policies for companies listed on the Khartoum Stock Exchange in Sudan. This was achieved by exploring the possibility of finding a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, the possibility of finding a statistically significant relationship between internal audit information and the selection of accounting policies for economic companies listed on the Khartoum Stock Exchange, and the possibility of finding a statistically significant relationship between external auditor reports and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. The research followed a descriptive-analytical approach, and a sample was distributed to the study population, which consisted of companies listed on the Khartoum Stock Exchange. The sample was selected from individuals in a manner appropriate to their job titles. The researcher distributed (55) questionnaires to the target group, and (50) individuals responded, meaning that the questionnaire was returned at a rate of (90%). The data collected from the questionnaire was then analyzed. After the study and analysis, the research concluded that there is a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, through the presence of a committee to review accounting policies and principles. The study, conducted in companies with the board of directors, focuses on selecting appropriate accounting policies for financial reporting and discussing with management how to choose accounting estimates. It also examines the statistically significant relationship between internal audit information and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. This is achieved through the contribution of internal audit information to governance, enhancing credibility and fairness for companies, and reducing the risks of administrative and financial corruption. The research recommends that companies and institutions increase their focus on the concept of governance and work to adopt and develop it to contribute to improving the financial and administrative performance of emerging, developing, and established companies.
Abstract
This research aims to analyze the extent of companies' compliance with International Auditing Standard 265 (ISA), which requires management to report deficiencies in the internal control system. The research focuses on the overlap of this standard with the elements of the internal control system according to the COSO model. It also studies the relationship between compliance with the standard and the efficiency of the control system, with a focus on the control environment, risk assessment, control activities, information and communication, and follow-up. The research reviews the challenges facing companies in implementing this standard. The research concluded that compliance with Standard 265 enhances the effectiveness of the internal control system. which enhances confidence in financial reports and reduces the chances of corruption and operational errors, and that failure to identify objectives and analyze risks leads to major gaps in internal control systems, and that relying on risk assessment principles in the COSO framework enhances banks' ability to identify weaknesses and material risks and address them effectively. and provides recommendations to enhance its implementation by encouraging internal and external communication through establishing effective communication channels within the banking sector for the purpose of accurately transmitting information and improving the communication process with external parties with the aim of ensuring that all parties are committed to their responsibilities
Abstract
This essay looks at Iraq's attempts to stabilize its administrative and economic sectors in the face of difficulties brought on by both internal and foreign causes that have put a strain on the country's resources. The necessity for regulatory changes, especially the enactment and enforcement of an Anti-Monopoly Law (AML), has been highlighted by problems including excessive unemployment, a lack of public funding, and pervasive administrative inefficiencies. This law is essential for combating corruption and governmental monopoly activities, which have hampered public sector performance and caused administrative disarray. The study looks at how unfair practices that compromise justice and equitable governance have been sustained in Iraq's administrative sector due to ineffective AML enforcement. This study illustrates the advantages of adopting AML in reducing anti-competitive practices and promoting fair market dynamics by comparing China's Anti-Monopoly Law with an examination of Mexican anti-competitive laws. Iraq can significantly improve administrative performance and ensure fair competition by putting in place a strong AML framework that restricts government overreach and lessens cooperation between public officials and private entities. This will ultimately support a more balanced economy and fairer governance.