Beyond Compliance: Evaluating the Effectiveness of QAMCO's Anti-Corruption Policies and their Impact on Cost Management
Qasim Y. Bani Omar
Qatar Factory for Fire Fighting Equipment & Safety Systems, Qatar
https://doi.org/10.47191/jefms/v7-i12-07ABSTRACT:
This study investigates the effectiveness of QAMCO's anti-corruption policies and their impact on cost management. With growing global emphasis on transparency and ethical governance, the research aims to bridge the gap in existing literature by exploring the interplay between anti-corruption measures and financial efficiency within a state-owned enterprise in the Middle East. Employing a qualitative action-based case study design, the study examines compliance mechanisms, their implementation, and their influence on operational costs. The findings reveal that QAMCO's anti-corruption framework has contributed to a 10% reduction in operational expenses while enhancing corporate accountability and reputation. However, the study also highlights areas for improvement, such as better alignment between compliance policies and operational needs, as well as more comprehensive training programs. By addressing these gaps, QAMCO can further optimize its cost management strategies and serve as a model for other organizations. This research contributes to the ongoing discourse on corporate governance by providing actionable insights into the cost implications of anti-corruption policies and offering recommendations to improve their effectiveness. Future studies could explore similar frameworks in different industries or regions to enhance the generalizability of these findings.
KEYWORDS:
Anti-corruption policies, cost management, corporate governance, compliance effectiveness, organizational accountability, Middle East.
REFERENCES:
1) Abdulrasool, F.E. and Turnbull, S.J., 2020. Exploring security, risk, and compliance driven IT governance model for universities: applied research based on the COBIT framework. International Journal of Electronic Banking, 2(3), pp.237-265.
2) Adam, A., & Fazekas, M. (2021). Emerging technologies in combating corruption: Enhancing transparency and accountability.
3) Aksom, H. and Tymchenko, I., 2020. How institutional theories explain and fail to explain organizations. Journal of Organizational Change Management, 33(7), pp.1223-1252.
4) Al-Ali, N.M.Y., Gorgenyi-Hegyes, E. and Fekete-Farkas, M., 2020. Perceived corporate sustainability practices and performance of small and medium enterprises (SMEs) in Qatar. Polish Journal of Management Studies, 22(1), pp.26-42.
5) Al-Ammari, A. (2024). Enhancing preventative measures for money laundering and corruption. Stimson.org.
6) Aldaz Odriozola, M. & Alvarez Etxeberria, I., 2021. Determinants of corporate anti-corruption disclosure: The case of the emerging economics. Sustainability.
7) Al-Housani, M. I., Koç, M., & Al-Sada, M. S., 2023. … on entrepreneurship needs, challenges, and models for countries in transition to sustainable development from resource-based economy—Qatar as a case. Sustainability.
8) Alhumaid, S., Al Mutair, A., Al Alawi, Z., Alsuliman, M., Ahmed, G.Y., Rabaan, A.A., Al-Tawfiq, J.A. and Al-Omari, A., 2021. Knowledge of infection prevention and control among healthcare workers and factors influencing compliance: a systematic review. Antimicrobial Resistance & Infection Control, 10(1), p.86.
9) Al-Okaily, J. (2023). Anti-corruption governance and perceived auditor independence: The critical role of auditor independence for effective governance.
10) Amanquandor, T. D. L. (n.d.). Limitations of the international approach to anti-corruption: A systematic review of South Africa's compelling case of failing anti-corruption. Crime.
11) Ashrafi, M., Magnan, G. M., Adams, M., & Walker, T. R., 2020. Understanding the conceptual evolutionary path and theoretical underpinnings of corporate social responsibility and corporate sustainability. Sustainability.
12) Awolusi, O.D. and Jayakody, S.S., 2021. Exploring the Impact of Human Resource Management Practices on Employee's Retention: Evidence from the Food and Beverage Industry in the State of Qatar. Journal of Social and Development Sciences, 12(4 (S)), pp.39-58.
13) Awopeju, A., 2022. An empirical study of the role of specialised agencies in the policies and practices of anti-corruption in Nigeria. AKSU Journal of Administration and Corporate Governance (AKSUJACOG), 2(3), pp.102-103.
14) Bade, S.O., Tomomewo, O.S., Meenakshisundaram, A., Ferron, P. and Oni, B.A., 2024. Economic, social, and regulatory challenges of green hydrogen production and utilization in the US: a review. International Journal of Hydrogen Energy, 49, pp.314-335.
15) Bashir, M. and Hassan, S., 2020. The need for ethical leadership in combating corruption. International Review of Administrative Sciences, 86(4), pp.673-690.
16) Beck, D. & Storopoli, J., 2021. Cities through the lens of Stakeholder Theory: A literature review. Cities.
17) Beschel Jr, R. P. & Yousef, T., 2023. AFTER THE WORLD CUP.
18) Bicaku, A., Tauber, M. and Delsing, J., 2020. Security standard compliance and continuous verification for Industrial Internet of Things. International Journal of Distributed Sensor Networks, 16(6), p.1550147720922731.
19) Bicchieri, C., Dimant, E., Gächter, S. and Nosenzo, D., 2022. Social proximity and the erosion of norm compliance. Games and Economic Behaviour, 132, pp.59-72.
20) Bicchieri, C., Fatas, E., Aldama, A., Casas, A., Deshpande, I., Lauro, M., Parilli, C., Spohn, M., Pereira, P. and Wen, R., 2021. In science we (should) trust: Expectations and compliance across nine countries during the COVID-19 pandemic. PloS one, 16(6), p.e0252892.
21) Binyang, L., 2024. A review of the legitimacy of FIFA's participation in Qatar's human rights governance. The International Journal of Human Rights.
22) Bjurstrøm, K. H., 2020. Principal–agent or principal–steward: how ministry–agency relations condition the impact of performance management in the steering of government agencies. Public Performance & Management Review.
23) Borlini, L. (2021). Not such a retrospective: On the implementation of the international anti-corruption obligations in Italy. International Criminal Law Review.
24) Bowra, A., Saeed, G., Gorodensky, A., & Kohler, J. C., 2022. An exploration of anti-corruption and health in international organizations. Plos one.
25) Bozzini, A.B., Bauer, A., Maruyama, J., Simões, R. and Matijasevich, A., 2020. Factors associated with risk behaviors in adolescence: a systematic review. Brazilian Journal of Psychiatry, 43, pp.210-221.
26) Bridoux, F. & Stoelhorst, J. W., 2022. Stakeholder theory, strategy, and organization: Past, present, and future. Strategic Organization.
27) Briscese, G., Lacetera, N., Macis, M., & Tonin, M., 2020. Compliance with COVID-19 social-distancing measures in Italy: the role of expectations and duration.
28) Brittain, S., Ibbett, H., de Lange, E., Dorward, L., Hoyte, S., Marino, A., Milner‐Gulland, E.J., Newth, J., Rakotonarivo, S., Veríssimo, D. and Lewis, J., 2020. Ethical considerations when conservation research involves people. Conservation Biology, 34(4), pp.925-933.
29) Brooks, S. K., Greenberg, N., Wessely, S., & Rubin, G. J., 2021. Factors affecting healthcare workers' compliance with social and behavioral infection control measures during emerging infectious disease outbreaks: Rapid …. BMJ open.
30) Cardoni, A., Kiseleva, E. and Lombardi, R., 2020. A sustainable governance model to prevent corporate corruption: Integrating anticorruption practices, corporate strategy and business processes. Business Strategy and the Environment, 29(3), pp.1173-1185.
31) Cavusoglu, E., 2020. From rise to crisis: The Qatari leadership. Türkiye Ortadoğu Çalışmaları Dergisi.
32) Chang, V., Valverde, R., Ramachandran, M., & Li, C. S., 2020. Toward business integrity modeling and analysis framework for risk measurement and analysis. Applied Sciences.
33) Chatterjee, R., Bajwa, S., Dwivedi, D., Kanji, R., Ahammed, M. and Shaw, R., 2020. COVID-19 Risk Assessment Tool: Dual application of risk communication and risk governance. Progress in Disaster Science, 7, p.100109.
34) Cheeseman, N., & Peiffer, C. (2023). Anti-corruption efforts and social contracts: Findings from Nigeria.
35) Chemweno, P., Pintelon, L., & Decre, W., 2020. Orienting safety assurance with outcomes of hazard analysis and risk assessment: A review of the ISO 15066 standard for collaborative robot systems. Safety Science.
36) Clark, K., 2020. The Cost of Support to Afghanistan. Afghan Analyst Network.
37) Coglianese, C. and Nash, J., 2020. Compliance management systems: Do they make a difference?. Cambridge Handbook of Compliance (D. Daniel Sokol & Benjamin van Rooij eds., Cambridge University Press, Forthcoming), U of Penn, Inst for Law & Econ Research Paper, (20-35).
38) Dávila, A., Sosa, R., & Rojas, J. (2021). Corruption in public contracts: Improvements through quality management tools.
39) Davis, K. E. (2021). Systemic corruption issues and direct responses of anti-corruption laws: The importance of effective legal frameworks.
40) De Marchi, V. & Alford, M., 2022. State policies and upgrading in global value chains: A systematic literature review. Journal of International Business Policy.
41) Dmytriyev, S. D., Freeman, R. E., & Hörisch, J. (2021). Stakeholder theory and corporate social responsibility: Similarities and implications for social issues in management.
42) Dong, J. Q., Karhade, P. P., Rai, A., & Xu, S. X. (2021). Information technology investment decisions: Toward a behavioral agency theory.
43) Du, L., Xu, H., & Zuo, J., 2021. Status quo of illegal dumping research: Way forward. Journal of Environmental Management.
44) Duggineni, S., 2023. Impact of controls on data integrity and information systems. Science and Technology.
45) Duho, K.C.T., Agyenim-Boateng, C., Asare, E.T. and Onumah, J.M., 2023. Convergence and determinants of anti-corruption disclosure among extractive firms in Africa. Journal of Financial Crime, 30(4), pp.908-926.
46) Eskerod, P. (2020). A stakeholder perspective: Origins and core concepts. In Oxford Research Encyclopedia of Business and Management.
47) Fanto, J. A., 2021. The Professionalization of Compliance: Its Progress, Impediments, and Outcomes. Notre Dame JL Ethics & Pub. Pol'y.
48) Feldman, D. L. (2020). The efficacy of anti-corruption institutions in Italy. Public Integrity.
49) Fligstein, N. (2021). Organizations: Theoretical debates and the scope of organizational theory. In Handbook of Classical Sociological Theory.
50) Fontaine, G., Milán, T. and Hernández-Luis, A., 2022. Four models of causation in the design of anti-corruption policies. In Research handbook of policy design (pp. 136-154). Edward Elgar Publishing.
51) Freeman, R. E. (2023). The politics of stakeholder theory: Future directions. In R. Edward Freeman’s Selected Works on Stakeholder Theory and Business Ethics (pp. 119-132). Cham: Springer International Publishing.
52) Freeman, R. E., Phillips, R., & Sisodia, R. (2020). Tensions in stakeholder theory. Business & Society.
53) Freudenreich, B., Lüdeke-Freund, F., & Matus, K. (2022). Organizational transformations towards sustainability: The role of stakeholders.
54) Goldman, J., & Zeume, S. (2023). Who benefits from anti-corruption enforcement? SSRN.
55) Gouldner, A. W., 2023. The importance of something for nothing. Mauss international.
56) Grassegger, T. & Nedbal, D., 2021. The role of employees' information security awareness on the intention to resist social engineering. Procedia Computer Science.
57) Gray, N. (2021). When anti-corruption fails: The dynamics of procurement in contemporary South Africa. Review of African Political Economy.
58) Gunarathne, A.N., Lee, K.H. and Hitigala Kaluarachchilage, P.K., 2021. Institutional pressures, environmental management strategy, and organizational performance: The role of environmental management accounting. Business Strategy and the Environment, 30(2), pp.825-839.
59) Harnois, Y.G. and Gagnon, S., 2022. Fighting corruption in international development: A grounded theory of managing projects within a complex socio-cultural context. Journal of Advances in Management Research, 19(5), pp.677-712.
60) Heerdt, L., & Roorda, A. (2023). Human rights abuses during mega-sporting events: Qatar's case and the Netherlands' role in addressing these issues.
61) Heng, K., Hamid, M. O., & Khan, A., 2020. Factors influencing academics' research engagement and productivity: A developing countries perspective. Issues in Educational Research.
62) Hina, S. & Dominic, P. D. D., 2020. Information security policies' compliance: a perspective for higher education institutions. Journal of Computer Information Systems.
63) Hope, O.K., Yue, H. and Zhong, Q., 2020. China's anti‐corruption campaign and financial reporting quality. Contemporary Accounting Research, 37(2), pp.1015-1043.
64) Hu, X., Yan, H., Casey, T. and Wu, C.H., 2021. Creating a safe haven during the crisis: How organizations can achieve deep compliance with COVID-19 safety measures in the hospitality industry. International Journal of Hospitality Management, 92, p.102662.
65) Hunter, M., Uwaydah Mardini, R., El-Seblani, A. and Elsayed, S., 2020. Anti-corruption, transparency and accountability: case study of healthcare in the Arab countries. Global Health Action, 13(sup1), p.17.
66) Huss, O. (2020). How corruption and anti-corruption policies sustain hybrid regimes.
67) Hwang, H. & Colyvas, J. A., 2020. Ontology, levels of society, and degrees of generality: Theorizing actors as abstractions in institutional theory. Academy of Management Review.
68) Islam, A. and Wahab, S.A., 2021. The intervention of strategic innovation practices in between regulations and sustainable business growth: a holistic perspective for Malaysian SMEs. World Journal of Entrepreneurship, Management and Sustainable Development, 17(3), pp.396-421.
69) Jamal, A. S. & Maley, W., 2023. The decline and fall of republican Afghanistan. [HTML]
70) Jaunky, V.C., Jeetoo, J., Bajah, C. and Ramesh, V., 2020. The importance of understanding the anti-corruption legislation to promote corruption reporting: Lessons from Mauritius. International Journal of Public Administration, 43(15), pp.1282-1292.
71) Jepperson, R. L. & Meyer, J. W., 2021. Institutional theory: The cultural construction of organizations, states, and identities.
72) Jørgensen, F., Bor, A. and Petersen, M.B., 2021. Compliance without fear: Individual‐level protective behavior during the first wave of the COVID‐19 pandemic. British Journal of Health Psychology, 26(2), pp.679-696.
73) Kang, E. & Hwang, H. J., 2021. Ethical conducts in qualitative research methodology: Participant observation and interview process. Journal of Research and Publication Ethics.
74) Kassa, E. T., 2021. Factors influencing taxpayers to engage in tax evasion: evidence from Woldia City administration micro, small, and large enterprise taxpayers. Journal of innovation and entrepreneurship.
75) Keremis, A. (2020). Anti-corruption in action: How is anti-corruption practiced in multinational companies? CBS.dk.
76) Khan, M. & Roy, P., 2022. Making anti-corruption real: using a'Power Capabilities and Interest Approach'to stop wasting money and start making progress.
77) Khando, K., Gao, S., Islam, S. M., & Salman, A., 2021. Enhancing employees’ information security awareness in private and public organizations: A systematic literature review. Computers & security.
78) Khelil, I., Khlif, H., & Achek, I. (2024). Anti-corruption reporting: A review of empirical literature. Journal of Money Laundering Control.
79) Kostova, T., Beugelsdijk, S., Scott, W.R., Kunst, V.E., Chua, C.H. and van Essen, M., 2020. The construct of institutional distance through the lens of different institutional perspectives: Review, analysis, and recommendations. Journal of International Business Studies, 51, pp.467-497.
80) Kuan, S. H., Ghorbani, Y., & Chieng, S., 2020. Narrowing the gap between local standards and global best practices in bauxite mining: A case study in Malaysia. Resources Policy.
81) Kuipers, S. (2022). Rethinking anti-corruption efforts in international development. Journal of Financial Crime.
82) Kumar, S., Savur, C. and Sahin, F., 2020. Survey of human–robot collaboration in industrial settings: Awareness, intelligence, and compliance. IEEE Transactions on Systems, Man, and Cybernetics: Systems, 51(1), pp.280-297.
83) Lambert, K.J., Coyne, C.J. and Goodman, N.P., 2021. The fatal conceit of foreign intervention: evidence from the Afghanistan papers. Peace Economics, Peace Science and Public Policy, 27(3), pp.285-310.
84) Langrafe, T.D.F., Barakat, S.R., Stocker, F. and Boaventura, J.M.G., 2020. A stakeholder theory approach to creating value in higher education institutions. The Bottom Line, 33(4), pp.297-313.
85) Latilo, A., Uzougbo, N.S., MC, U. and Oduro, P., 2024. Strategies for Corporate Compliance and Litigation avoidance in multinational enterprise. World Journal of Advanced Science and Technology, 6(01), pp.073-087.
86) Lawan, A. A., & Henttonen, P. (2024). Preserving evidence integrity: The key to efficient anti-corruption investigations. Records Management Journal.
87) Lehtinen, J., Locatelli, G., Sainati, T., Artto, K., & Evans, B. (2022). The grand challenge: Effective anti-corruption measures in projects. International Journal of Project Management, 40(4), 347-361.
88) Li, H. & Meng, T., 2020. Corruption experience and public perceptions of anti-corruption crackdowns: experimental evidence from China. Journal of Chinese Political Science.
89) Lois, P., Drogalas, G., Karagiorgos, A. and Tsikalakis, K., 2020. Internal audits in the digital era: opportunities risks and challenges. EuroMed Journal of Business, 15(2), pp.205-217.
90) Lombardi, R., Cano-Rubio, M., Trequattrini, R., & Fuentes-Lombardo, G. (2020). Exploratory evidence on anticorruption activities in the Spanish context: A sustainable governance approach. Journal of Cleaner Production, 249, 119424.
91) Maggio, P., 2021. A critical analysis of corruption and anti-corruption policies in Italy. Journal of Financial Crime.
92) Manning, L. (2020). From compliance-based to integrity-based organizational climates in food supply chains.
93) Mattar, M. Y. (2022). Combating academic corruption and enhancing academic integrity through international accreditation standards: The model of Qatar University. Journal of Academic Ethics.
94) McIlwraith, A., 2021. Information security and employee behavior: how to reduce risk through employee education, training and awareness.
95) Melnyk, V., Carrillat, F. A., & Melnyk, V., 2022. The influence of social norms on consumer behavior: A meta-analysis. Journal of Marketing.
96) Meza, O. & Pérez‐Chiqués, E., 2021. Corruption consolidation in local governments: A grounded analytical framework. Public Administration.
97) Milsom, P., Smith, R., Baker, P. and Walls, H., 2021. Corporate power and the international trade regime preventing progressive policy action on non-communicable diseases: a realist review. Health policy and planning, 36(4), pp.493-508.
98) Milton-Edwards, B., 2020. The blockade on Qatar: conflict management failings. The International Spectator.
99) Monteverde, V. H., 2023. Transparency And Anti-Corruption Tools for Corporate Governments.
100) Moscariello, N., Pizzo, M., Ricciardi, G., Mallardo, G., & Fattorusso, P. (2024). The anti‐corruption compliance models in a multinational company: A single case study. Business Strategy and the Environment, 33(1), 70-80.
101) Mugellini, M., Istituto, M. L., & Istituto, A. (2021). Systematic review of public sector reforms and their impact on corruption levels.
102) Murid Partaw, A., 2024. The failure of democracy in Afghanistan. British Journal of Middle Eastern Studies.
103) Murtazashvili, J. B., 2022. The collapse of Afghanistan. Journal of Democracy.
104) Nagin, D. S. & Telep, C. W., 2020. Procedural justice and legal compliance: A revisionist perspective. Criminology & Public Policy.
105) Nawi, A.M., Ismail, R., Ibrahim, F., Hassan, M.R., Manaf, M.R.A., Amit, N., Ibrahim, N. and Shafurdin, N.S., 2021. Risk and protective factors of drug abuse among adolescents: a systematic review. BMC public health, 21, pp.1-15.
106) Nazarova, N., Aliev, S., & Huseynov, J. (2021). Anti-corruption audits and effective environmental management: Advocating for systematic evaluations to enhance transparency.
107) Oliinyk, A., Sierova, L., & Huliaieva, L., 2023. Assessment of the Impact of Corruption on Economic Growth in the Context of the EU's Anti-corruption Policy. Economics & Education.
108) Oliinyk, A., Sierova, L., & Huliaieva, L., 2023. Assessment of the Impact of Corruption on Economic Growth in the Context of the EU's Anti-corruption Policy. Economics & Education.
109) Owusu, E. K., Chan, A. P. C., & Hosseini, M. R. (2020). Impacts of anti-corruption barriers on the efficacy of anti-corruption measures in infrastructure projects: Implications for sustainable development. Journal of Cleaner Production.
110) Pan Fagerlin, W. and Lövstål, E., 2020. Top managers’ formal and informal control practices in product innovation processes. Qualitative Research in Accounting & Management, 17(4), pp.497-524.
111) Park, H., & Kim, J. (2020). E-government as an anti-corruption tool: Panel data analysis across various countries.
112) Pelluru, K., 2021. Integrate security practices and compliance requirements into DevOps processes. MZ Computing Journal.
113) Pozsgai-Alvarez, J. and Pastor Sanz, I., 2021. Mapping the (anti-) corruption field: key topics and changing trends, 1968–2020. Journal of Computational Social Science, 4, pp.851-881.
114) Prabowo, H. Y., 2020. Reinvigorating the human instrument: An exploratory study on the potential use of CAQDAS in qualitative evaluation of corruption prevention in Indonesia. Journal of Financial Crime.
115) Provan, D.J., Woods, D.D., Dekker, S.W. and Rae, A.J., 2020. Safety II professionals: How resilience engineering can transform safety practice. Reliability Engineering & System Safety, 195, p.106740.
116) Qira, E. (2023). Corruption within FIFA's decision-making processes related to the 2022 World Cup in Qatar.
117) Ramos, D., Afonso, P., & Rodrigues, M. A., 2020. Integrated management systems as a key facilitator of occupational health and safety risk management: A case study in a medium sized waste management firm. Journal of Cleaner Production.
118) Rifai, M. H. & Mardijuwono, A. W., 2020. Relationship between auditor integrity and organizational commitment to fraud prevention. Asian Journal of Accounting Research.
119) Risi, D., Vigneau, L., Bohn, S. and Wickert, C., 2023. Institutional theory‐based research on corporate social responsibility: Bringing values back in. International Journal of Management Reviews, 25(1), pp.3-23.
120) Roma, P., Monaro, M., Muzi, L., Colasanti, M., Ricci, E., Biondi, S., Napoli, C., Ferracuti, S. and Mazza, C., 2020. How to improve compliance with protective health measures during the COVID-19 outbreak: testing a moderated mediation model and machine learning algorithms. International journal of environmental research and public health, 17(19), p.7252.
121) Saddiq, A. A. & Abu Bakar, A. S., 2022. Perceptions on the impact of anti-bribery measures, strategies and programs on the persistence of bribery practices in Nigeria. Journal of Financial Crime.
122) Sari, M. E., & Eryılmaz, E. (2021). Coercive pressures and their effects on anti-corruption reporting in ASEAN countries.
123) Sartor, M. A. & Beamish, P. W., 2020. Private sector corruption, public sector corruption and the organizational structure of foreign subsidiaries. Journal of Business Ethics.
124) Sattari, F., Lefsrud, L., Kurian, D. and Macciotta, R., 2022. A theoretical framework for data-driven artificial intelligence decision making for enhancing the asset integrity management system in the oil & gas sector. Journal of Loss Prevention in the Process Industries, 74, p.104648.
125) Schillemans, T. and Bjurstrøm, K.H., 2020. Trust and verification: Balancing agency and stewardship theory in the governance of agencies. International Public Management Journal, 23(5), pp.650-676.
126) Senu, O., 2020. A critical assessment of anti‐corruption strategies for economic development in sub‐Saharan Africa. Development Policy Review.
127) Shibin, K.T., Dubey, R., Gunasekaran, A., Hazen, B., Roubaud, D., Gupta, S. and Foropon, C., 2020. Examining sustainable supply chain management of SMEs using resource-based view and institutional theory. Annals of Operations Research, 290, pp.301-326.
128) Shneiderman, B., 2020. Bridging the gap between ethics and practice: guidelines for reliable, safe, and trustworthy human-centered AI systems. ACM Transactions on Interactive Intelligent Systems (TiiS), 10(4), pp.1-31.
129) Simbolon, R., Sihotang, W. and Sihotang, J., 2024. Tapping Ocean Potential: Strategies for integrating tidal and wave energy into national power grids. GEMOY: Green Energy Management and Optimization Yields, 1(1), pp.49-65.
130) Soltes, E., 2020. Paper versus practice: A field investigation of integrity hotlines. Journal of Accounting Research.
131) Sotola, D. O. & Pillay, P. S., 2022. Thick concept but thin theories: a case for sector-based anti-corruption strategy. Oxford Development Studies.
132) Soyland, H. S. & Moriconi, M., 2022. Qatar's multi-actors’ sports strategy: Diplomacy, critics and legitimization. International Area Studies Review.
133) Spalding, A., 2022. A new megasport legacy: host-country human rights and anti-corruption reforms.
134) Srirejeki, K. (2020). Revisiting corruption control strategies: Review and implications for anti-corruption design policy. SSRN.
135) Stahl, C., 2022. Behavioral insights and anti-corruption. Executive summary of a practitioner-tailored review of the latest evidence (2016-2022).
136) Surmiak, A., 2020. Should we maintain or break confidentiality? The choices made by social researchers in the context of law violation and harm. Journal of Academic Ethics.
137) Tacconi, L., & Williams, D. A. (2020). Corruption and anti-corruption in environmental and resource management. Annual Review of Environment and Resources, 45(1), 305-329.
138) Taing, H. B. & Chang, Y., 2021. Determinants of tax compliance intention: Focus on the theory of planned behavior. International journal of public administration.
139) Tallberg, L., García-Rosell, J. C., & Haanpää, M., 2022. Human–animal relations in business and society: Advancing the feminist interpretation of stakeholder theory. Journal of Business Ethics.
140) Tomasello, M., 2020. The moral psychology of obligation. Behavioral and Brain Sciences.
141) Ulrichsen, K. C., 2020. Qatar and the Gulf crisis.
142) Umar, H., Purba, R., Siahaan, M., Safaria, S., Mudiar, W. and Markonah, M., 2024. Corruption prevention in organizational clustering in Indonesia: through the role of the HU-model in detecting corruption. Journal of Money Laundering Control, 27(7), pp.70-85.
143) Utami, E.R. and Barokah, Z., 2024. The determinants of corporate anti-corruption disclosures: evidence from construction companies in the Asia-Pacific. Corporate Governance: The International Journal of Business in Society.
144) Vaismoradi, M., Tella, S., A. Logan, P., Khakurel, J. and Vizcaya-Moreno, F., 2020. Nurses’ adherence to patient safety principles: a systematic review. International journal of environmental research and public health, 17(6), p.2028.
145) Valentinov, V. and Chia, R., 2022. Stakeholder theory: A process‐ontological perspective. Business Ethics, the Environment & Responsibility, 31(3), pp.762-776.
146) Vian, T. (2020). Frameworks for transparency and accountability in health sectors: Integrated approaches to fight corruption.
147) Viljoen, J. L. & Vincent, G. M., 2024. Risk assessments for violence and reoffending: Implementation and impact on risk management. Clinical Psychology: Science and Practice.
148) Villanueva, P. A. G., 2022. Conditional and Differential? Locating the Role of Civil Society in Anti-corruption Policy Outcomes.
149) Viol, D. M. (2024). The evolution of the incentives for anti-corruption corporate compliance programs in the international legal order. International Journal of Law, Ethics, and Technology.
150) Vozza, D. (2022). Voluntary vs. mandatory compliance programs: Legitimacy and effectiveness in combating corruption.
151) Vyas, L., & Wu, A. M. (2020). Anti-corruption policy: China's tiger hunt and India's demonetization. International Journal of Public Administration.
152) Wahyono, H. & Narmaditya, B. S., 2022. Structural model of the application of anti-corruption values to local government bureaucrats. Social Sciences & Humanities Open.
153) Wei, Y. & He, W., 2022. Can anti-corruption improve the quality of environmental information disclosure?. Environmental Science and Pollution Research.
154) Weigand, F., 2022. 5. Why Did the Taliban Win (Again) in Afghanistan?. Afghanistan.
155) Whitlock, C., 2021. The Afghanistan papers: A secret history of the war.
156) Yap, C. S., Azahar, N., & Yusof, N. A. (2022). Corruption in the Malaysian construction industry: Causes, effects, and preventive measures to mitigate corrupt practices.
157) Yazdanmehr, A., Wang, J., & Yang, Z., 2020. Peers matter: The moderating role of social influence on information security policy compliance. Information Systems Journal.
