Corruption indicators and Courts of Auditors: a literature review

Although corruption is considered to be one of the biggest contemporary problems, there is a lot of difficulty and little consensus on its forms of measurement. Therefore, the general objective of this paper is to review the literature on corruption. The specific objectives are to study the literatu...

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Detalles Bibliográficos
Autor: Piqueras Garcia, Gilson
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2021
País:Brasil
Institución:Tribunal de Contas do Estado do Ceará (TCCE)
Repositorio:Revista Controle (Online)
Idioma:portugués
OAI Identifier:oai:ojs.revistacontrole.tce.ce.gov.br:article/709
Acceso en línea:https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/709
Access Level:acceso abierto
Palabra clave:Corrupção; Indicador; Tribunal de Contas.
Descripción
Sumario:Although corruption is considered to be one of the biggest contemporary problems, there is a lot of difficulty and little consensus on its forms of measurement. Therefore, the general objective of this paper is to review the literature on corruption. The specific objectives are to study the literature on economics and corruption, do research on perception (subjective) corruption indicators and review the state of art on the objective regional corruption indicators based on data from the Courts of Auditors. This research is justified in the sense that indicators are fundamental to implement and control public policies to fight corruption. The technique used in the study is the narrative bibliographic review. The study concludes by suggesting the search for an objective, valid and consistent regional corruption indicator based on accessible, reliable and permanent data sources.