List of Articles Corruption

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  1 - Legal and ethical solutions to deal with corruption in concluding international trade agreements
  Bahram Taghipour Mehdi Abbasi Sarmadi Azam  Mahdavi Pur Mohammad Taghi  Ebrahimi
  The purpose of this study is to investigate the moral and ethical aspects of corruption as a crime in the field of international trade and to identify international norms for dealing with them. The most important questions that this article intends to address are: Is th More

  The purpose of this study is to investigate the moral and ethical aspects of corruption as a crime in the field of international trade and to identify international norms for dealing with them. The most important questions that this article intends to address are: Is the corruption that exists in the conclusion of international business contracts in the legality of the conclusion of the contract? What are the most important examples of corruption in international trade? What is the most important anti-corruption solution in international business contracts and in general, international trade? The results of the research show that the involvement of illegally brokers and brokers in international commercial contracts leads to the invalidation and ineffectiveness of these contracts due to their influence and the existence of bribes. Bribery, leakage, transaction collusion, fraud and fraud, commercial exploitation, illicit proceeds, money laundering, theft and seizure of property and committing other financial distortions by public officials and abuse of duty are the most important examples of corruption in the field of international trade. The accurate implementation of international instruments and domestic anti-corruption laws and the development of preventive criminal and non-judicial education is the most important way of tackling corruption in international trade. Manuscript profile
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  2 - The Effect of the organization's ethical care devices on alerting about financial corruption in audit Institutions
  Naser  Eghbalifar ghodartallah talebnia hamedreza vakili fard
  20.1001.1.23833279.1399.11.41.3.2
  The purpose of this research is to test the impact of organization's ethical tools on the prevention of financial corruption in the audit firms. The necessity of establishing ethical care tools in the organization is to a point where many large organizations responded t More

  The purpose of this research is to test the impact of organization's ethical tools on the prevention of financial corruption in the audit firms. The necessity of establishing ethical care tools in the organization is to a point where many large organizations responded to the legal and environmental pressures by forming a moral culture in their organizations. The present study is descriptive-survey and in time domain of 1395. The studied sample consisted of 330 interviewees among auditors working at the Audit Institutions of the Member of the Public Accountants Association and the Audit Organization. To assess the research hypotheses, the value of probability (T-value) obtained from the fit of the model was statistically significant in terms of parameters and using SPSS and AMOS software. The findings of the research showed that the audit firm's ethical support instruments on professional audit warning, the understanding of professional Iranian auditors from individual responsibility and the consequences of the questioning operation had a significant effect. Also, the findings of the research indicate that the audit firms 'ethical environment is not meaningful on the Iranian professional auditors' perceived costs of reporting. In other words, the findings show that the perception of Iranian professional auditors of individual responsibility for reporting, the understanding of Iranian professional accountants from reporting costs, the perception of Iranian professional auditors from the consequences of the questionable actions on the warning of professional auditors have a meaningful effect in Iran. Also, the results of mediator variables showed that the audit ethical care tools of institutions have a significant effect on the warning of professional auditors through the "taking responsibility for reporting on the individual" in Iran. Besides, the findings of the research showed that the audit firm's ethical care tools did not significantly affect the warning of professional auditors in Iran through the "perception of reporting costs". Manuscript profile
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  3 - Transparency Indices and Anti-Corruption Criteria and the Impact of International Assessment and Standards
  hamid rahimi saber niyavarani Mohammad jalali Assadollah  Yavari
  20.1001.1.23833279.1399.11.42.13.4
  Transparency and anti-corruption indicators are a way to deal with corruption in the government and ruling classes and have different categories. Corruption has created obstacles in advancing the goals and development of countries. Although there have been effective eff More

  Transparency and anti-corruption indicators are a way to deal with corruption in the government and ruling classes and have different categories. Corruption has created obstacles in advancing the goals and development of countries. Although there have been effective efforts to create an index of transparency and the fight against corruption, there is no satisfactory answer to this problem, and many developing countries continue to suffer from corruption at all levels. The most important divisions of transparency and anti-corruption indicators are presented in two forms: polls and evaluations. Manuscript profile
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  4 - Social health, corruption on earth and war from the perspective of Islamic jurisprudence and law
  ali yazdani h0sein ahmari MOSTAFA RAJAEIPOUR
  20.1001.1.23833279.1400.12.45.16.0
  The purpose of this study is to investigate and compare corruption on earth and moharebeh in Islamic jurisprudence and law. Using descriptive-analytical method and collecting resources through the library method, while examining the concept and realm of moharebeh, forni More

  The purpose of this study is to investigate and compare corruption on earth and moharebeh in Islamic jurisprudence and law. Using descriptive-analytical method and collecting resources through the library method, while examining the concept and realm of moharebeh, fornication and corruptor on earth in terms and jurisprudence Islami has examined the background, pillars and examples of these crimes in the previous laws and their developments in the new Islamic Penal Code. One of the obvious examples of corruption on earth is moharebeh, so that it may be a crime of corruption on earth but not moharebeh, but every moharebeh is corruption on earth, and on the other hand, the moharebeh mentioned in the Qur'an and jurisprudence. It is more about war against God and the Messenger of God (PBUH), but in the Islamic Penal Code, war is one of the crimes against public security and comfort. Manuscript profile
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  5 - Explaining the Relationship between Corruption and Tax Policy Implementation and the Role of Organizational Commitment (Yazd General Administration of Taxation)
  Maryam  Ali Omrani Alireza Manzari Tavakoli Sanjar Salajegheh
  20.1001.1.23833279.1401.12.48.5.9
  The aim of this study was to explain the relationship between corruption and the rate of implementation of tax policies with respect to the mediating role of organizational commitment in order to provide a favorable model. Regarding the role of moral values in the field More

  The aim of this study was to explain the relationship between corruption and the rate of implementation of tax policies with respect to the mediating role of organizational commitment in order to provide a favorable model. Regarding the role of moral values in the field of corruption, it can be said that economic poverty and income disorders of employees of organizations, cultural poverty and lack of strong moral beliefs and lack of effective rules and regulations and control systems are among the main causes of corruption and the main factors are form. This phenomenon includes: main causes (roots) and facilitators. The research method is analytical, descriptive and correlational. The statistical population of 500 people included all employees of the General Department of Taxation of Yazd. The sample size according to Morgan table was equal to 221 people who were randomly selected. For data collection, a questionnaire of 20 questions of corruption with a validity of 75. and a reliability of 804. and a questionnaire of 11 questions of tax policy implementation with a validity of 74. and a reliability of 942. and a questionnaire of 24 questions of organizational commitment with a validity of 78. and a reliability of 907 / were used. Data analysis was performed with SPSS and Amos software. Data were collected through a questionnaire and the community of experts as a research tool. In order to analyze the data, statistical tests such as Pearson correlation coefficient and structural equation modeling were used. The research findings in the first step show that corruption has a negative and significant effect on organizational commitment. Also, corruption within the government has a negative and significant relationship with the implementation of tax policy. Organizational commitment as a positive moral characteristic also has a positive and significant effect on the implementation of tax policy. As a result, organizational commitment reduces the effects of corruption on tax policy implementation. Finally, it was shown that organizational commitment indirectly improves the implementation of tax policies and reduces the effects of corruption. Manuscript profile