“…Culture has been linked to enabling or encouraging corruption (for example, the role of guanxi in corporate corruption in China) at a national level. Studies on the relationship of culture and corporate corruption have been conducted at the national or regional levels range in a range of countries including Colombia, South Africa and USA (Bernardi, Witek & Melton, 2009), Japan (Black, 2004), Russia (Venard, 2009), Korea (Horak, 2018), China (Huang & Rice, 2012;Steidlmeier, 1999;Zhou, Han & Wang 2013) and also in broader regions of the world such Asia and Africa (Birhanu, Gambardella & Valentini, 2016;Dela Rama, 2012).…”