Cultural values, national personality characteristics, and intelligence as correlates of corruption: A nation level analysis

Gaygısız, Esma; Lajunen, Timo

doi:10.1016/j.heliyon.2022.e09506

Cited by 4 publications

(2 citation statements)

References 44 publications

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“…Village government corruption studies are infrequent compared to higher-level local government corruption and national corruption, even in developing countries. Besides that, the majority of the research on corruption has focused on economics and political aspects [1]. As the lowest layer of the government hierarchy in the majority of developing countries, village government is significantly limited by many disadvantages such as inadequate infrastructure, digital illiteracy, and inadequate accessibility [2].…”

Section: Introductionmentioning

confidence: 99%

Thirty Years of Village Corruption Research: Accounting and Smart Villages for Village Sustainability as Future Research Direction

Putri

Argilés‐Bosch

Ravenda³

2023

Sustainability

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As the research on national corruption continues to expand, village corruption research has gained attention in the public eye in the last 10 years. A growing number of researchers have called for a more extensive discussion on village corruption. In response, this paper conducts a comprehensive review of village corruption research to portray the trend and evolvement of village corruption literature over the past 30 years and also to find out the dominant elements of village corruption research for providing future research agendas aimed at addressing village corruption. The study analyzed 158 articles from the Web of Science database. The data were analyzed first using two bibliometric software packages, Histcite 12.3.17 and VOSviewer 1.6.19, and then by content analysis to obtain a more comprehensive result. The findings overlay visualization indicates that the research on village corruption has evolved from African countries to Asia. Studies from the economics and politics fields are the most common research areas on village corruption since 1992, followed by research on management. Research in the accounting and information technology fields remain relatively scarce. The institutions based in the USA have dominated publications, and World Development is the most influential journal. This research provides future research agendas as smart villages on corruption eradication and village sustainability.

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Section: Introductionmentioning

confidence: 99%

Thirty Years of Village Corruption Research: Accounting and Smart Villages for Village Sustainability as Future Research Direction

Putri

Argilés‐Bosch

Ravenda³

2023

Sustainability

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“…Banks and Bank Systems, Volume 18, Issue 4, 2023 http://dx.doi.org/10.21511/bbs.18 (4).2023. 16 The limitations possessed by rural banks caused them to be unable to survive and eventually liquidated. In 2022, there were 1,454 rural banks in Indonesia, the highest in East Java Province with 260 rural banks (17.88%), Central Java Province with 249 rural banks (17.13%), West Java with 232 rural banks (15.96%), and Bali Province with 133 rural banks (9.15%).…”

Section: Introductionmentioning

confidence: 99%

Determinant of fraudulent behavior in the Indonesian rural bank sector using the fraud hexagon perspective

Nyoman Ayu Suryandari,

Ketut Yadnyana,

Ariyanto

et al. 2023

Banks and Bank Systems

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Asia Pacific is the region with the highest number of losses in the world. While Indonesia ranks fourth in the number of frauds, it has the highest increase in frauds based on the CPI index. This study aims to examine employee fraud triggered by the six components of the fraud hexagon. This study tries to develop the hexagon fraud element by adding power distance elements and using ethical values as a moderating variable. This study conducted a survey of 351 respondents. Using a purposive sampling method, the heads of funds, heads of credit, heads of treasurers and heads of accountants were selected as respondents in 128 rural banks in Bali. PLS displays an adjusted R2 value of 0.331. Not all elements of the fraud hexagon are proven to influence fraud. Only pressure, opportunity, rationalization, and ego affect employees in committing fraud. Meanwhile, power distance as an additional element of the fraud hexagon can increase fraud. Ethical values can become an anti-fraud strategy in reducing employee pressure and ego in committing fraud. The results of this study will provide input for rural bank managers to anticipate factors that increase employee fraud and increase the role of ethical values in suppressing employees’ desire to commit fraud.

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Hofstede’s Cultural Values and Birth Rate and Longevity: A National-Level Analysis

et al. 2023

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Cultural values, national personality characteristics, and intelligence as correlates of corruption: A nation level analysis

Cited by 4 publications

References 44 publications

Thirty Years of Village Corruption Research: Accounting and Smart Villages for Village Sustainability as Future Research Direction

Thirty Years of Village Corruption Research: Accounting and Smart Villages for Village Sustainability as Future Research Direction

Determinant of fraudulent behavior in the Indonesian rural bank sector using the fraud hexagon perspective

Hofstede’s Cultural Values and Birth Rate and Longevity: A National-Level Analysis

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