A research report submitted to the Faculty of Commerce, Law and Management, School of Governance, University of the Witwatersrand in partial fulfilment of the requirements for the degree of Master of Management in Public Development and Management Johannesburg, 2017 / There is a general outcry among stakeholders that, despite the many efforts on the part of the South African government in the forms of laws and strategies to promote ethical behaviour and eradicate corruption, the situation in local government continues to deteriorate. Although a number of studies have been conducted on the problems of corruption and unethical conduct in municipalities, not much has been done to investigate the effectiveness of ethics management in local government. Following a qualitative and quantitative paradigm, this study sought to investigate the state of ethics management at Rustenburg Local Municipality by assessing the presence and effectiveness of ethics management using the pillars of the integrity management framework. The study revealed that, although the municipality has a code of conduct and policies in place, these are not fully implemented and enforced, and there are no development processes and structures in place. In brief, ethics management at the municipality is non-existent. The report presents a number of observations which include a call for the shift from the rule-based towards the value-based approach in the management of ethics. It argues that, in order to make the required impact, local government institutions must adopt a strategy that combines the rule-based and value-based approaches to the management of ethics. This would ensure that ethics are institutionalised and are no longer treated as taboos in the workplace. / MT 2017

I investigate whether and how auditors address the potential risk of CEO incentive pay and CEO incentives from their equity portfolio as an incentive to commit fraud through their pricing decisions. Using an OLS regression model I find that auditors price CEO incentive pay in the post SOX period. Also, auditors price CEOs' non-linear incentives from their holdings of stock options as a fraud risk factor but do not price linear incentives from CEO holding of stock and restricted stock. Furthermore, auditors consider CEO incentives to manipulate firm performance due to the vested portion of option holdings as a fraud risk factor which is priced, and not the unvested portion of this portfolio. Furthermore, I find evidence to suggest that auditors price CEO opportunity to commit fraud, as well as CEO rationalizing the act of committing fraud, therefore concluding that auditors price all components of the fraud triangle. / by Yezen H. Kannan. / Thesis (Ph.D.)--Florida Atlantic University, 2009. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2009. Mode of access: World Wide Web.

The enactment of the FCPA and the formation of the OECD Anti-Bribery Convention created two historical events for theoretical analysis: because the FCPA unprecedentedly criminalized transnational bribery in 1977, its wisdom was initially questioned. Then, since the Convention endorsed the FCPA approach in 1997, academic focus was shifted to the practical effect of the Convention in controlling transnational bribery-—which is also the topic of this study. / This study develops argument based on an awareness of the limitation of a popular methodology in current literature-—the problem-solving paradigm. This paradigm is grounded in the rational-choice tradition, assumes signatories’ enforcement of the Convention as resulting from their self-serving purposes, labels the current level of Convention enforcement as “ineffective-enforcement”, and borrows solutions from conventional collective action theories to prescribe. This paradigm well explains why most signatories have brought few enforcement actions. Yet its excessive commitment to orthodoxies prevents scholars from grasping the uniqueness of the collaboration and prescribing successful solutions. Besides, it avoids explaining why some signatories have indeed enforced the Convention. A historical approach that draws causality from a process’s historicity is thus proposed as a supplementary methodology. / This study analyzes signatories’ compliance with the Convention by four steps: First, it explains a seemingly outdated but unexplained question—the dynamic of the institutionalization of the OECD anti-bribery collaboration, and finds that the central institutions did not result from signatories’ trading off conflicting values and interests, but from their attempts to coordinate demands of different stakeholders within given institutional contexts. / Second, this study explains why most signatories tend to defect rather than faithfully enforce the Convention, following the logic of the problem-solving paradigm: destabilizing factors in the indigenous collaboration encourage defection in the first place, and the monitoring program in the collaboration fails to resolve these destabilizing factors in the second place. More fundamentally, the surreptitious nature of transnational bribery fails central monitoring—a conventional effective solution to collective action problems. / This study then formulates a three-level solution model to address the monitoring problem: first, this model encourages private sector actors to report clues of transnational bribery so as to resolve the lack of first-hand information. Second, given the weakness of private sector actors in collecting solid evidence, this model stresses the dominant role of national prosecutors in the home country of bribe-paying companies to conduct in-depth investigations. Third, given that prosecutors may shirk duty because of protectionism, this model suggests to authorize prosecutors in the home country of victimized competitors the right to monitor the investigation process. / Forth, this study takes the US as an example to analyze the positive side of Convention enforcement. Given that FCPA enforcement is embodied in the SEC and the DOJ’s independent performance of their own statutory duties, this study reviews variation in the SEC and the DOJ’s enforcement efforts in past decades, and finds that this variation results from their adherence to their own missions in an evolving institutional context—which gradually incorporates their duties of enforcing the FCPA into their central missions. / 美国的《反海外贿赂法》和世界经合组织的《关于反对在国际商务活动中贿赂外国公务人员行为的公约》（《公约》）为学界提供了两个重要课题：《反海外贿赂法》开创性地将跨国商业贿赂规定为犯罪，其合理性曾饱受质疑；《公约》将《反海外贿赂法》的精神推广到其他国家后，学界进而关注其执行效果，并提供政策建言—此亦是本文的论题。 / 本文的论述建立在对学界的“问题导向型”研究范式批判继承的基础之上：该范式植根理性主义传统，假定国家决策的自利属性，将《公约》的执行现状拟制为“非有效执行”，并试图从传统集体行动理论中借鉴对策。该范式阐释了为何多数缔约国执行《公约》乏力。然而其过于依赖传统理论，忽略《公约》项下集体行动的独特性，难以找准对策。同时该范式完全回避解释少数缔约国认真履约的现实。因此，本文在肯定该范式的理论贡献之上建议采用历史分析方法，从《公约》执行实践中总结经验，以为补充。 / 本文首先分析了《公约》项下反贿赂集体行动的制度化进程，发现《反海外贿赂法》和《公约》等核心制度的产生并非源自各缔约国对利益和价值的权衡取舍，而是立法者在既定的社会制度和价值体系中协调各主体的利益关切的必然选择。随后，本文立足于 “问题导向型”范式的理论成果，阐释了大部分缔约国不执行《公约》的原因：反贿赂集体行动存在着诸多结构性不安定因素，而《公约》项下的监督体制未能克服相关问题。《公约》项下集体行动问题需要系统的、三层次的应对模式：鼓励私人主体提供贿赂案件的原始线索；将私人主体获取原始线索的优势和公权力搜集确凿证据的优势整合；赋予受损的竞争者的母国对调查取证的参与权，促成缔约国相互监督。最后本文分析了美国日益激进的战略，发现其对《反海外贿赂法》的执行力度随着执法部门的执法义务和本部门中心任务的逐渐兼容而得以加强，其轨迹不同于理性主义对国家行为逻辑的预测。美国的激进战略客观上造就了国际规制竞争，为提高公约执行水平提供了新路径。 / Liu, Lianlian. / Thesis (Ph.D.)--Chinese University of Hong Kong, 2015. / Includes bibliographical references (leaves 337-355). / Abstracts also in Chinese. / Title from PDF title page (viewed on 15, September, 2016). / Detailed summary in vernacular field only. / Detailed summary in vernacular field only. / Detailed summary in vernacular field only.

This paper seeks to present the moral and ethical frameworks in which to consider the effect of bribing on business and the great community; confront the cultural differences that lie between American businesses and its potential interest abroad, as well as the growing international move to implementation similar to that of the FCPA; analyze prior anti-bribery legislation and the historical events that prompted the need for a policy like the FCPA, discuss the basic elements of the policy’s two pronged approach of anti-bribery and disclosure regulation; examine several cases in the enforcement of the FCPA on American businesses; and consider the advantages and disadvantages of the statute on the performance of American businesses as a factor of total international exports.

published_or_final_version / Sociology / Master / Master of Social Sciences

published_or_final_version / Public Administration / Master / Master of Public Administration

Thesis (MTech (Public Management))--Cape Peninsula University of Technology, 2014. / Ethical conduct displayed by members of the public sector is integral to creating a sustainable democratic government, which upholds the constitutional tenets of accountability, transparency and professional ethicality. Furthermore, a true constitutional democracy emphasises and advocates the notion of service leadership that nurtures public participation and engages with citizens in a positive manner. Ethical conduct in the public sector earns public trust; it is hence a key principle in good governance. Yet, in the years since the advent of democracy in South Africa, the government has been plagued by rampant corruption and maladministration by public officials and politicians in leadership positions. The external control measures passed by government in an attempt to ensure ethicality and accountability within the public sector include codes of ethics, rules of conduct and the enactment of legislation. These are intended to shape the mindset of members of the public sector, with the ultimate aim of an efficient, effective, ethical and responsive public service. The purpose of the current study is to analyse non-compliance with external control measures within the public sector by means of selected case studies and to present the reasons for this occurrence. The three cases selected are: the South African Arms Deal, the corruption trial of Jackie Selebi, and the investigation of Bheki Cele regarding irregularities in the procurement of SAPS assets, the latter two who served as National Commissioners of the South African Police Service but were each dismissed from that post. The reasons for non-compliance with external control measures in the public sector as well as recommendations based on the findings to improve compliance will be undertaken. The three case studies demonstrate the experience and impact of corruption and/or maladministration, which have contributed to the increasing loss of confidence in political leadership in the country as elsewhere in the world. A qualitative methodology of inquiry, including a review of literature covering the theories applied to the case studies will be employed. Owing to the subject nature of the current study, the findings will be validated by an independent source, which has been identified as the Office of the Public Protector.

M.Com. (Business Management) / South Africa as a country is struggling with the impact and consequences of fraud and corruption. This problem is driven by mostly white-collar crime and organisational wrongdoing. One of the largest banks in the country is losing in excess of R200m per annum as a result of internal fraud and corruption. This study aims to investigate the factors that influence whistleblowing as a measure to remediate this problem. For the sake of this study, whistle-blowing is defined as the reporting of illegal, immoral or illegitimate practices to people or institutions that can correct these wrongdoings. If the employees and the organisation better understand the drivers that promote effective whistleblowing, it could in turn help to expose these wrongdoings and thereby limit the negative impact on the organisational stakeholders and society in general. The research method used was quantitative, aimed at discovering patterns and/or causal relationships that could shed light on the factors that impact whistle-blowing. This study applied statistical methods to critically test the research results. The statistical analysis highlighted some of the key variables that influence the determinants of whistle-blowing. These findings revealed trust, knowledge, character and situation as the key variables that correlate to whistle-blowing determinants. It rejected motives, prevention, gender, level of education and employment duration as whistle-blowing determinants. The study concludes by providing recommendations to both the organisation and the prospective whistle-blower in this regard.

This thesis reviews some of the issues concerning the criminal liability and sanctioning of corporations and individuals involved in corporate crime. Prohibitions against conspiracies to lessen competition and illegal mergers under the Combines Investigation Act are used for illustrative purposes. The nature of these offences and the goals which they are designed to achieve, from an economic and political point of view, are discussed. The limitations of the criminal law and the criminal justice system, as presented by the Law Reform Commission of Canada and Professor Packer, are used to evaluate the appropriateness of the criminal law and the criminal justice system for enforcing prohibitions against conspiracies to lessen competition and illegal mergers. It is concluded that the system is appropriate for enforcing the laws against conspiracies to lessen competition and inappropriate for regulating mergers. The corporate entity is the most common vehicle through which conspiracies to lessen competition takes place. The nature of the corporation, how it makes and implements decisions, and its relationship to individuals within the corporate structure are examined in order to shed some light on how corporate behavior can be controlled. The present methods used to attach criminal liability to corporations and an alternative method, structural liability, are discussed. The liability of individuals involved in corporate crime through aiding or acquiescing, is also considered. There is a discussion of some of the rules peculiar to corporations. The goals which judges hope to achieve in sentencing corporations for illegal conspiracies and the appropriate criminal sanctions to be used to achieve compliance from corporations and individuals involved in corporate crime are considered. A number of recommendations are made with regard to improving the control of corporate behavior through the criminal justice system. / Law, Peter A. Allard School of / Graduate

Civil and political strive in Africa is in the main, this is due to an increase in disputes over who won elections. The disputed elections in Kenya, Zanzibar, Zimbabwe, Lesotho, Ethiopia and more recently Ivory Coast to mention but a few, indicate how disputes over election results in Africa have been escalating. ‘Over the last couple of decades, many elections in Africa have been marred by ‘extreme controversy’. Elections ‘rigging and brigandage’, violence and elections invalidation are common phenomena in Africa. The report prepared by the British-Angola Forum (BAF) following a conference on the challenges for free and fair elections in Angola, reveals that many elections in Africa are ‘subject to human error and manipulation’ and this is mainly because those who are in power want to cling onto it especially ‘in countries where there is a perception that politics means money’. Adejumobi argues that in Africa most elections in their current form appear to be ‘a fading shadow of democracy’ jeopardising the frail democratic project itself. According to the African Union Panel of Wise (AUPW), while in some countries elections have built ‘democratic governance and prosperity of citizens’, in others they have led to disputed results and violence among the political actors. / Thesis (LLM (Human Rights and Democratisation in Africa)) -- University of Pretoria, 2011. / http://www.chr.up.ac.za/ / nf2012 / Centre for Human Rights / LLM