2014
DOI: 10.15209/jbsge.v9i1.610
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Corruption and misconduct: A behavioural reflection from investigative reports into local government

Abstract: This paper offers a local government perspective on the behavioural factors which can be the precursors for corruption and misconduct and those factors which can prevent corruption and misconduct. The investigation centred on corruption and misconduct evidenced from local government investigation reports in Australia, New Zealand and the United Kingdom. A corruption and misconduct taxonomy was developed and the role of the audit committee in the oversight of corruption and misconduct allegations in local gover… Show more

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Cited by 4 publications
(1 citation statement)
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“…or cause for organizational corruption based on our understanding of the rational theories in economics, behavioral economics or economic psychology. Purcell (2014) reports that The Institute of Internal Auditors and KPMG Fraud Survey (KPMG, 2009) used the term 'red flags', which are 'early warning signs of possible fraud'. Krambia-Kapardis (Krambia-Kapardis, 2001) noted that one disadvantage of a 'red flag' was that it focused attention on cues and potentially limited an investigator from observing other conditions.…”
Section: Precursorsmentioning
confidence: 99%
“…or cause for organizational corruption based on our understanding of the rational theories in economics, behavioral economics or economic psychology. Purcell (2014) reports that The Institute of Internal Auditors and KPMG Fraud Survey (KPMG, 2009) used the term 'red flags', which are 'early warning signs of possible fraud'. Krambia-Kapardis (Krambia-Kapardis, 2001) noted that one disadvantage of a 'red flag' was that it focused attention on cues and potentially limited an investigator from observing other conditions.…”
Section: Precursorsmentioning
confidence: 99%