Title: A systematic literature review on development efforts to curb corruption

Authors: Roshima Said; Nur Zharifah Che Adenan; Azlan Amran; Nur Syahira Rashadan

Addresses: Faculty of Accountancy, Universiti Teknologi MARA, 08400, Merbok, Kedah, Malaysia ' Accounting Research Institute, Universiti Teknologi MARA, 40450, Shah Alam, Selangor, Malaysia ' Graduate School of Business, Universiti Sains Malaysia, 11800 USM Penang, Malaysia ' Faculty of Accountancy, Universiti Teknologi MARA, 08400, Merbok, Kedah, Malaysia

Abstract: Corruption affects democracy and the country's economic development since it interferes in some way with elements of the community. A number of characteristics, such as discretionary authority, monopolistic power, and minimal public servant responsibility, may potentially allow corruption to flourish. Therefore, the objective of this article is to undertake a thorough review of previous literature on development initiatives in combating corruption. PRISMA is used as a review procedure guideline. There were three major stages in the systematic review process employing WoS and Scopus as the core databases. The review discovered four main themes based on the thematic analysis (effects of corruption; causes of corruption; combating corruption; and medium of corruption) and developed nineteen sub-themes. This study provides a significant contribution to the anti-corruption agency, policymakers, and government systems in terms of implementing initiatives to fight corruption and strengthening current regulations to address the issue of corruption.

Keywords: systematic literature review; development efforts; PRISMA; combating corruption; corporate corruption; government agency.

DOI: 10.1504/IJCA.2023.136831

International Journal of Critical Accounting, 2023 Vol.13 No.3, pp.204 - 226

Received: 26 Jun 2023
Accepted: 20 Sep 2023
Published online: 22 Feb 2024 *

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