Effectiveness of anti-corruption agencies in Africa

Philippe Lassou and Daniel Neiterman

Chapter 15 in Research Handbook on Accounting and Ethics, 2023, pp 221-237 from Edward Elgar Publishing

Abstract: Most of the extant literature on anti-corruption agencies is from the legal and fraud point of view, and very little is from the point of view of accounting. This is an important gap given the professed role of these agencies in settings where corruption is rife, particularly in many Africa countries, and where progress in curbing the spread of corruption, despite the growing number of such agencies, tends to be limited. This study seeks to answer a number of important questions: What are these agencies and how are they accountable? What are these agencies disclosing in terms of information being provided to the public? And how do accounting and non-accounting agencies interact in the process of 'fighting' corruption? These questions are answered by drawing on the cases of Francophone Benin and Anglophone Ghana using a comparative perspective.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2023
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