2015
DOI: 10.1108/jfc-10-2013-0060
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Australian local government corruption and misconduct

Abstract: Purpose – This paper aims to focus on corruption and misconduct evidenced from local government investigation reports in Australia, New Zealand and the UK. Design/methodology/approach – A corruption and misconduct taxonomy was developed and the audit committee’s role was empirically tested. Findings – The empirical findings exhibited low support for audit committees overseeing cor… Show more

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Cited by 7 publications
(5 citation statements)
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“…Hasil ini mengindikasikan bahwa ratarata jumlah kasus korupsi yang diungkap oleh kejaksaan masih dalam kategori rendah. Kemudian un tuk opini audit menghasilkan nilai ratarata 0,5871 yang artinya adalah ratarata opini audit yang diberikan oleh BPK adalah WTP dan WDP yaitu pemerintah daerah telah (Purcell, 2016;Siddi, 2016). Oleh karena itu, temuan ini mem perkuat argumen tersebut bahwa daerah yang mandiri dari aspek keuangan akan cenderung menggunakan dana secara le bih leluasa sehingga memunculkan terjadi nya penyelewengan dan pada akhirnya ber dampak pada opini audit yang kurang baik.…”
Section: Hasil Dan Pembahasanunclassified
“…Hasil ini mengindikasikan bahwa ratarata jumlah kasus korupsi yang diungkap oleh kejaksaan masih dalam kategori rendah. Kemudian un tuk opini audit menghasilkan nilai ratarata 0,5871 yang artinya adalah ratarata opini audit yang diberikan oleh BPK adalah WTP dan WDP yaitu pemerintah daerah telah (Purcell, 2016;Siddi, 2016). Oleh karena itu, temuan ini mem perkuat argumen tersebut bahwa daerah yang mandiri dari aspek keuangan akan cenderung menggunakan dana secara le bih leluasa sehingga memunculkan terjadi nya penyelewengan dan pada akhirnya ber dampak pada opini audit yang kurang baik.…”
Section: Hasil Dan Pembahasanunclassified
“…Supposedly, leader's action of resolving issues pertaining to corruption in his/her own way are not supposed to occur because Article 4 of Code of Conducts for Public Officials (Conduct and Discipline) (Amendment) Regulations 2009 provides holistic guidelines on compliance and appropriate penalties to create an ethical public service community. An organisation with good ethical policies and practices requires leaders who can act as role models and demonstrate ethical behaviour (Purcell, 2016). Affirmative disciplinary actions outlined in Article 4, code of conduct should be enforced to serve as a warning to other employees that fraudulent acts are serious and are subjected to severe penalties.…”
Section: Findings and Discussionmentioning
confidence: 99%
“…Misappropriation of assets, for instance, is not considered to be a serious offence by the city council principal because there is no "hard-cash" involved. Accordingly, poor management practices could become a contributory factor in the occurrence of fraud since no affirmative actions are taken to penalise any wrongdoings (Ghazali et al, 2014;Purcell, 2016).…”
Section: Findings and Discussionmentioning
confidence: 99%
“…Fraud and wrongdoing in governments are difficult to stop (Purcell, 2015), but the public needs to know if the local government or authority is doing everything it can to stop this from happening and make sure that its officials keep the integrity of the organization. Integrity is a big part of their culture or way of life, which is one way of how they show their commitment.…”
Section: Fraud In State Governmentmentioning
confidence: 99%