The complexity of bribery in network-based rating systems

We study the complexity of bribery in a network-based rating system, where individuals are connected in a social network and an attacker, typically a service provider, can influence their rating and increase the overall profit. We derive a number of algorithmic properties of this framework, in particular we show that establishing the existence of an optimal manipulation strategy for the attacker is NP-complete, even with full knowledge of the underlying network structure

Threats to auditor independence: Evidence from Iran

This paper aims to examine threats to auditor independence in Iran. A mixed questionnaire, including both quantitative closed-ended questions and an open-ended qualitative question, is developed to investigate threats to auditor independence. Moreover, thematic analysis is used to triangulate the results against financial media articles throughout 1994 – 2014. Findings suggest that while bribery, non-audit services, and economic condition are key threats to auditor independence in Iran, gifts and presents do not compromise independence given the Iranian culture. This study contributes to a better understanding of auditor independence in Iran, which may apply to other regional settings. Moreover, it provides some suggestions to improve the current Iranian Audit Organisation’s auditor independence framework. (JEL M32)N/

Gendered corruption: Initial insights into sextortion and double bribery affecting female businesswomen in Malawi

This report offers an initial insight into the problem of gendered corruption, including sextortion and so-called double bribery, based on interviews with 19 businesswomen in Malawi. Part of a wider research project into procurement corruption, the interviews aimed to explore the extent of gendered corruption as a coercive form of social exchange, as well as the role of informal corrupt networks in magnifying gender-specific inequalities. Though based on a small sample in one particular context, the findings indicate that more research into this topic is urgently needed globally with a view to mainstreaming sexual corruption into anti-corruption programming. Initial findings indicate that: Sextortion, forced sexual favours, "double bribery" and other forms of sexual corruption are perceived to be widespread in Malawi. Women's risk of being subjected to sexual corruption increases in informal network settings, such as those in which business takes place. Socio-economic factors and gender-imbalanced power dynamics play an important role in enabling sexual corruption to take place with impunity. Trustworthy reporting and support mechanisms for sexual corruption are said to be lacking. Existing female-only business self-help groups could provide a strong base for enabling women to address issues of sexual corruption and related gendered violence. Overall, there is a great need for more research and policy attention globally to gendered corruption and related issues that still remain - tragically - hidden from view or considered as normal