Skip to main content
SpringerLink
Log in

Conceptual Research Paper on Factors Influencing Corruption Levels in ASEAN Countries

  • Chapter
  • First Online:
AI and Business, and Innovation Research: Understanding the Potential and Risks of AI for Modern Enterprises

Part of the book series: Studies in Systems, Decision and Control ((SSDC,volume 440))

  • 354 Accesses

Abstract

This conceptual study aims to examine the influence of information systems, the quality of human resources, and economic capabilities as derivatives of the fraud triangle theory on the level of corruption. The endemic threat of corruption is a significant problem in all countries, including some ASEAN countries. According to Transparency International, almost all countries in the ASEAN region were below 50 in 2020. The existence of corrupt fraud is discussed in the fraud triangle theory. This research is significant for understanding the factors that influence corruption in the context of cross-country analysis, especially by applying the fraud triangle theory and its derivatives. This research is also essential for decision-makers in ASEAN countries to eradicate corruption.

This is a preview of subscription content, log in via an institution to check access.

Access this chapter

Log in via an institution
Chapter
USD 29.95
Price excludes VAT (USA)
  • Available as PDF
  • Read on any device
  • Instant download
  • Own it forever
eBook
USD 219.00
Price excludes VAT (USA)
  • Available as EPUB and PDF
  • Read on any device
  • Instant download
  • Own it forever
Hardcover Book
USD 279.99
Price excludes VAT (USA)
  • Durable hardcover edition
  • Dispatched in 3 to 5 business days
  • Free shipping worldwide - see info

Tax calculation will be finalised at checkout

Purchases are for personal use only

Institutional subscriptions

References

  1. Adam, I.O.: Examining E-government development effects on corruption in Africa: the mediating effects of ICT development and institutional quality. Technol. Soc. 61, 101245 (2020). https://doi.org/10.1016/j.techsoc.2020.101245

    Article  Google Scholar 

  2. Cárdenas Cárdenas, G., Vergara González, R.: Mapping of clusters about the relationship between e-government and corruption in Mexico. Compet. Rev. 2001 (2022). https://doi.org/10.1108/CR-05-2022-0064

  3. Cressey, D.R.: Other People’s Money, pp.1–300. Patterson Smith, Montclair, NJ (1953)

    Google Scholar 

  4. Domashova, J., Politova, A.: The corruption perception index: analysis of dependence on socio-economic indicators. Procedia Comput. Sci. 190(2020), 193–203 (2021). https://doi.org/10.1016/j.procs.2021.06.024

    Article  Google Scholar 

  5. Elbahnasawy, N.G.: E-government, internet adoption, and corruption: an empirical investigation. World Dev. 57, 114–126 (2014). https://doi.org/10.1016/j.worlddev.2013.12.005

    Article  Google Scholar 

  6. Gleason, K., Kannan, Y.H., Rauch, C.: Fraud in startups: what stakeholders need to know. J. Financ. Crime 29(4), 1191–1221 (2022). https://doi.org/10.1108/JFC-12-2021-0264

    Article  Google Scholar 

  7. Gokturk, İ.E., Yalcinkaya, H.S.: The investigation of the relationship between corruption perception index and GDP in the case of the Balkans. Int. J. Manag. Econ. Bus. 16(4), 910–924 (2020). https://doi.org/10.17130/ijmeb.853535

  8. Kagias, P., Cheliatsidou, A., Garefalakis, A., Azibi, J., Sariannidis, N.: The fraud triangle—an alternative approach. J. Financ. Crime 29(3), 908–924 (2022). https://doi.org/10.1108/JFC-07-2021-0159

    Article  Google Scholar 

  9. Mondo, B.V.: Measuring political corruption from audit results: a new panel of Brazilian municipalities. Eur. J. Crim. Policy Res. 22(3), 477–498 (2016). https://doi.org/10.1007/s10610-016-9306-1

    Article  Google Scholar 

  10. Morais, P., Miguéis, V.L., Camanho, A.: Exploring the relationship between corruption and health care services, education services and standard of living. In: Lecture Notes in Business Information Processing, vol. 279, pp. 87–100 (2017). https://doi.org/10.1007/978-3-319-56925-3_8

  11. Nan, S.: Study on the relationship of grassroots corruption and government expenditure based on panel data. Procedia Comput. Sci. 199, 1192–1197 (2021). https://doi.org/10.1016/j.procs.2022.01.151

    Article  Google Scholar 

  12. Rose-Ackerman, S.: Corruption. In: Rowley, C.K., Schneider, F. (eds.) The Encyclopedia of Public Choice. Springer, Boston, MA (2004). https://doi.org/10.1007/978-0-306-47828-4_5

  13. Sarabia, M., Crecente, F., del Val, M.T., Giménez, M.: The Human Development Index (HDI) and the Corruption Perception Index (CPI) 2013–2017: analysis of social conflict and populism in Europe. Econ. Res.-Ekon. Istraz. 33(1), 2943–2955 (2020). https://doi.org/10.1080/1331677X.2019.1697721

    Article  Google Scholar 

  14. Tickner, P., Button, M.: Deconstructing the origins of Cressey’s fraud triangle. J. Financ. Crime 28(3), 722–731 (2020). https://doi.org/10.1108/JFC-10-2020-0204

    Article  Google Scholar 

  15. Tuanakotta, T.M.: Audit Berbasis ISA (International Standard on Auditing). Salemba Empat, Jakarta (2013)

    Google Scholar 

  16. World Bank: World Development Report 2017: Governance and the Law. The World Bank (2017)

    Google Scholar 

  17. Yap, J.B.H., Lee, K.Y., Skitmore, M.: Analyzing the causes of corruption in the Malaysian construction industry. J. Eng. Des. Technol. 18(6), 1823–1847 (2020). https://doi.org/10.1108/JEDT-02-2020-0037

    Article  Google Scholar 

Download references

Author information

Authors and Affiliations

  1. Department of Accounting, Faculty of Business and Economics, Islamic University of Indonesia, Yogyakarta, Indonesia

    Rapon Yuniar Suhardi & Arief Rahman

Authors
  1. Rapon Yuniar Suhardi
    View author publications

    You can also search for this author in PubMed Google Scholar

  2. Arief Rahman
    View author publications

    You can also search for this author in PubMed Google Scholar

Corresponding author

Correspondence to Rapon Yuniar Suhardi .

Editor information

Editors and Affiliations

  1. Middle East Technical University, Kalkanlı, Güzelyurt, KKTC, Türkiye

    Bahaaeddin Alareeni

  2. Faculty of Computer Science and Engineering, AlAlamein International University, Alexandria, Egypt

    Islam Elgedawy

Rights and permissions

Reprints and permissions

Copyright information

© 2024 The Author(s), under exclusive license to Springer Nature Switzerland AG

About this chapter

Check for updates. Verify currency and authenticity via CrossMark

Cite this chapter

Suhardi, R.Y., Rahman, A. (2024). Conceptual Research Paper on Factors Influencing Corruption Levels in ASEAN Countries. In: Alareeni, B., Elgedawy, I. (eds) AI and Business, and Innovation Research: Understanding the Potential and Risks of AI for Modern Enterprises. Studies in Systems, Decision and Control, vol 440. Springer, Cham. https://doi.org/10.1007/978-3-031-42085-6_16

Download citation

  • DOI: https://doi.org/10.1007/978-3-031-42085-6_16

  • Published:

  • Publisher Name: Springer, Cham

  • Print ISBN: 978-3-031-42084-9

  • Online ISBN: 978-3-031-42085-6

  • eBook Packages: EngineeringEngineering (R0)

Publish with us

Policies and ethics

Search

Navigation