Anti-corruption Policies Research Articles

CHALLENGES AND BARRIERS IN THE IMPLEMENTATION OF ANTI-CORRUPTION POLICY AT THE NATIONAL AND REGIONAL LEVELS

This article explores the challenges and barriers faced in the implementation of anti-corruption policies at both national and regional levels in Ukraine, emphasizing the urgent need for effective measures to combat corruption, which remains a significant impediment to sustainable economic development, the establishment of a rule of law, and social justice. Despite numerous legislative initiatives and the establishment of specialized anti-corruption bodies, the implementation of anti-corruption policies is hindered by various factors. These include insufficient institutional capacity, the influence of political interests that compromise the independence of anti-corruption agencies, and an inadequate legislative framework that often fails to meet contemporary demands. Regionally, local elites frequently resist anti-corruption measures, compounded by low legal awareness among citizens and a lack of resources for effective oversight and investigations. This research employs qualitative analysis, drawing on existing literature and case studies to identify key challenges in anti-corruption efforts. It synthesizes perspectives from various scholars, including Al-Jundi, Shuhaiber, and Budsaratragoon, to highlight global insights while focusing on Ukraine's specific context. By analyzing these challenges, the study seeks to develop recommendations for overcoming barriers to effective anti-corruption implementation. It underscores the importance of enhancing institutional capabilities, promoting transparency, and fostering a culture of accountability. Ultimately, this research serves as a critical step toward establishing a robust anti-corruption framework that promotes a transparent and equitable society in Ukraine, necessitating a comprehensive approach that integrates national and regional strategies for optimal effectiveness. Through this work, the article contributes to the ongoing discourse on anti-corruption policies and their implementation challenges, providing actionable insights for policymakers and practitioners.

Transfer and Interruptions in Anticorruption Policies in Guatemala (2013–2019)

Guatemala ranks last in the region in terms of the penetration and perception of state corruption ranking 149th out of 180 countries. Therefore it has promoted anti-corruption initiatives such as the International Commission Against Impunity (CICIG 2007–2019). The CICIG was a unique public policy initiative worldwide with international community support and significant progress in reducing corruption. However what were the main failures encountered during the implementation process of the CICIG? This comparative individual case study analyzes two factors: sustainability and capacity building. The explanations for the CICIG’s disruptions are not understood exclusively as the absence of state capacity much less because of its design. My qualitative research delves into endogenous political contexts (client networks resilience). The research identifies some fissures in implementation and draws lessons that can be extrapolated to public policy in Latin America.

Prevention of corruption in the acts of the national police of Ukraine: administrative and legal dimension

The relevance of the research lies in the fact that the existing issue of preventing corruption among police officers is not only a problem of the Ministry of Internal Affairs of Ukraine, but also a national issue, in particular. The purpose of the article is to analyze the typology of corruption in the bodies of the National Police of Ukraine. In the context of scientific intelligence, a number of general scientific and sectoral methods are applied, in particular, the method of analysis, synthesis, historical and logical, dialectical, historical and synergistic, systemic methods. It is noted that corruption in police bodies is a phenomenon that poses a risk not only to established members of the structural divisions of law enforcement agencies, but also to one that, in its individual content, exerts a negative influence on the breakdown of social relations, the breakdown of the state, which presents individual rights as such on the dominance of the doctrines of the rule of law, equality of all before the law, which are characteristic of a democratic legal state. The article states that the prevention of corruption in the ranks of law enforcement officers is a component of the state’s general anti-corruption policy, which correlates with the state’s intentions to prevent this negative phenomenon, includes its own strategy for the development of public and legal relations regarding the neutralization or localization of the actions of officials of the NP of Ukraine (factors ) corruption and consequential influence with the support of the congruence of the legal toolkit in order to achieve the set goal, which is established in the field of implementation of the tasks set before it by the National Police of Ukraine. At the same time, an important factor in preventing corruption offenses among police officers is the growth of their civic consciousness. Attention was drawn to the fact that corruption offenses among police officers are an extremely dangerous phenomenon, which, unfortunately, is characteristic of foreign police officers as well. It is noted that corruption can be overcome under circumstances when each police officer will feel a direct responsibility for the fulfillment of a common desire - the formation of a police that is actually independent from corruption. It is noted that a significant number of foreign countries managed to form a modern effective mechanism for preventing corruption offenses among police officers. Considering the European choice of our state, there is a definite need to develop and implement an innovative anti­corruption policy taking into account the positive factors of the existing international experience.

The eu’s policy towards modernizing the legislative framework on anti-corruption anti-corruption reforms in bulgaria

This article explores the EU’s anti-corruption legislation and policy framework, with a focus on Bulgarian reforms. It reviews key EU directives and institutions involved in combating corruption, and assesses Bulgaria’s progress and alignment with EU standards. The study examines the successes and challenges of Bulgarian anti-corruption measures through comparative analysis and case studies, offering insights into the effectiveness of these initiatives. Key EU bodies such as the European Anti-Fraud Office (OLAF) and the European Public Prosecutor’s Office (EPPO) are highlighted. Key terms include EU legislation, anti-corruption policy, Bulgaria, judicial reforms, and EU directives.

Anti-corruption and firm innovation: political path dependence perspective

ABSTRACT Drawing on the concept of political path dependence, we hypothesise a positive impact of anti-corruption measures on firm innovation, illustrating how businesses can benefit from both eliminating illegal political ties (‘cleaning house’) and cultivating lawful relationships with the government (‘hosting new guests’). By analysing a sample of A-share listed companies from 2010 to 2015 using the PSM-DID model, we demonstrate that anti-corruption campaigns enhance innovation performance. Specifically, anti-corruption efforts sever the nexus of interests between government and businesses, curbing corporate expenditures on rent-seeking activities. Firms located in regions with stringent governmental oversight have experienced significant improvements in innovation outputs following the implementation of anti-corruption policies, particularly private-owned enterprises. This study provides empirical support for the benefits of anti-corruption from the perspective of political path dependence, offering valuable insights for governments aiming to bolster firm innovation through improved public governance and legal frameworks.

MODEL OF CORRELATION BETWEEN ANTI-CORRUPTION INSTITUTIONS OF INTERNATIONAL AND NATIONAL LAW

The subject of the article is a model of correlation between anti-corruption institutions of international and national law. The research methodology involved the use of formal and dialectical logic, historical and legal, comparative legal, anthropological and legal, economic and legal, hermeneutical, synergetic, systemic, and statistical methods. The purpose of the article is to reveal the model of correlation between anti-corruption institutions of international and national law. It is determined that anti-corruption policy becomes a value when it is implemented on an institutional basis. Such a basis means its independence from the acquisition of public power by any person. The sustainability and completeness of the manifestation of virtues in legal relations are ontologically determined by the processes of nation-building, which, in turn, are based on the values of law inherent in human nature. The anti-corruption model is influenced by historical, spiritual, cultural, external conditions, climatic, geographical and other living conditions. Such a model becomes effective when all these factors and their conditions form the best basis for the development of the nation, compared to others, through the full use of the energy potential of the virtues of all its members. Any delay, irresponsibility and/or unjustified loss of vigilance regarding the components of this model leads to decline. It is emphasised that the national anti-corruption model is ternary, since it is based on three main elements, namely, anthropospatial legislation, the practice of its application within the framework of administrative and jurisdictional procedures. The configuration of both elements of the model and their parts is determined by its uniqueness. The most superficial classification of these models is based on the system of criminal justice components. The fundamental classifications of national anti-corruption models are based on the anthropological dimension of legislation and practices of its application outside the criminal process. This is the strategy of anti-corruption work. The role of a person in the strategy process is not to remain in office as long as possible, but to remain in office as useful and effective as possible. Corruption distortions in legal relations disappear where the individual nourishes the institutions of law and power rather than replaces them. The author establishes that the correlation between national and international anti-corruption models is conditional, since the international model has not yet been formed and largely reflects the worldview of the Western legal tradition. It is also precocious to discuss an international anti-corruption model because the international community has not reached a sincere agreement on a universal set of human rights and freedoms and their scope. However, such a substantive understanding is the essence of anti-corruption policy, where its rules and practices reveal the nature of human virtues in legal relations. Currently, there is no complete description of the counterbalance to this tradition of law. Eastern, Muslim, Hindu and other non-Western cultures have adopted legal institutions for the declaration of assets and interests of public officials, conflicts of interest, financial audits of public procurement and anti-corruption criminal justice systems. The Republics of Singapore, Japan and Hong Kong have been the most successful in this anti-corruption legislative reception. The implementation of these institutions by other nations requires their adaptation to unique existential conditions, so that the potential for the liberation of human virtues by the force of legislative requirements is organically strengthened by the conditions of the nation's development. This will manifest the features of both innovation and anthropo-dimensionality of law.

ANTI-CORRUPTION COMPLIANCE AND MANAGEMENT IN THE CONDITIONS OF RECOVERY

The subject of the study is management and public relations in the field of anti-corruption compliance in the context of recovery. Methodology. The methodological basis of the study is the methods of induction and deduction, the dialectical-materialist method, the method of analysis and synthesis, and the historical method, which allowed for an objective understanding of the content and essence of the issues under study. The aim of the article is to analyse the theoretical aspects of the peculiarities of anti-corruption compliance and management in the context of recovery and to propose effective ways to improve the mechanism of these procedures. The results of the study showed that anti-corruption compliance in the context of restoration means not only a methodology for fighting corruption, but also the formation of principles and conditions related to conducting transparent and honest business. Conclusion. The successful operation of any company depends entirely on its attitude to corruption, which it must be aimed at combating. Violation of the anti-corruption policy can lead to irreparable consequences. The issue of establishing an effective anti-corruption system in commercial organisations is quite relevant. The main task of such a system is to identify and minimise corruption risks in advance, as well as to eliminate the causes and conditions of their occurrence in a timely manner. The need to develop and use compliance is based on the complexity of regulation and, therefore, the high probability of violating certain legal norms or internal rules. Anti-corruption compliance reduces the risks associated with corruption offences committed by employees, as well as the risks of damage to the company (not only material but also reputational). The study and synthesis of local acts adopted by organisations aimed at combating corruption allowed to summarise and critically evaluate an approximate list of principles that they most often adhere to when building an anti-corruption compliance system in the context of recovery. Adherence to the list of principles, taking into account their content and identified implementation problems, will allow to improve the typical model of anti-corruption management in the context of recovery. There are key management elements that can be identified, the presence of which in the corporate anti-corruption compliance control system allows to judge the success of such a system in the recovery environment. These key elements require a more detailed study, taking into account the specifics of the company's activities, but with their help, management can make anti-corruption compliance more effective in the recovery environment.

Distinguishing the acceptance of an offer, promise or receipt of an unlawful benefit by an official from related criminal offenses and fraud

One of the foundations of the current anti-corruption policy and institutional reform in the field of fighting corruption is the establishment of criminal liability for criminal offenses in the field of official activities and professional activities related to the provision of public services. The priority area of law enforcement activities in Ukraine is combating corruption offenses committed by public officials, and one of the types is acceptance of an offer, promise or receipt of an unlawful benefit. The article outlines the conceptual aspect of distinguishing acceptance of an offer, promise or receipt of an undue benefit from related corpus delicti of criminal offenses which provide for liability for offenses in the field of official activity and professional activity related to the provision of public services, namely, it contains some similar features to those of related criminal offenses such as illicit enrichment (Article 368-5 of the Criminal Code of Ukraine), abuse of influence (Article 369-2 of the Criminal Code of Ukraine), and conducting of bribery. In addition, attention is drawn to the distinction between acceptance of an offer, promise or receipt of an unlawful benefit and fraud (Article 190 of the Criminal Code of Ukraine). The article focuses on the common and distinctive features of the elements of a criminal offense under Article 368 of the Criminal Code of Ukraine with related elements, namely: bribery of an official of a legal entity of private law regardless of its organizational and legal form (Art. 368-3 of the Criminal Code of Ukraine), bribery of a person providing public services (368-4 of the Criminal Code of Ukraine), illicit enrichment (Article 368-5 of the Criminal Code of Ukraine), abuse of influence (Article 369-2 of the Criminal Code of Ukraine), provocation of bribery (Article 370 of the Criminal Code of Ukraine) and fraud (Article 190 of the Criminal Code of Ukraine). The author emphasizes the criteria of objective and subjective features which allow for the appropriate distinction.

Integration of Islamic Values in Anti-Corruption (A Secondary Data Study on Public Perception of Corruption and Religion)

This study examines the acceptance of Indonesia society towards the integration of Islamic values in corruption eradication policies. Through secondary data in the form of research survey data, this paper aims to explore the public's knowledge about Islamic values related to anti-corruption, their views on the effectiveness of Islamic values-based policies, and the level of support for the integration of these values in public policy. The survey results showed that the majority of respondents had a fairly good knowledge of relevant Islamic values, such as honesty (ash-shidq), justice (al-adl), and amanah. Most respondents believe that anti-corruption policies based on Islamic values will be more effective, with high support for the integration of these values. However, there are concerns regarding the consistency of implementation and the potential for politicization of religious values. This research suggests improving education and socialization of Islamic values, consistency in policy implementation, and collaboration with religious institutions as strategic steps to strengthen the eradication of corruption in Indonesia.

Теоретико-правовые основы информирования о фактах коррупции: сравнительно-правовое исследование

The anti-corruption policy of a number of states testifies to systematic activities aimed at combating corruption. The analysis of the legislation of the Russian Federation showed that, despite the active formation of a legal and organizational framework that allows citizens to interact with state authorities and local governments in the field of anti-corruption, many issues have not yet been resolved, for example, in the case of protection of persons informing about facts of corruption. A study of the experience of foreign countries has shown that most countries are moving away from a staged approach to whistleblower protection to separate legislation covering various aspects of such protection. Finally, the authors conclude that the issues of protecting of persons who report on corruption cases and incentive measures (for example, payment of remuneration) will help to improve the efficiency of such activity.

Incentivizing anticorruption reform: Evidence from a natural experiment in Mexican subnational legislatures

AbstractWhile popular with voters, politicians rarely advance anticorruption policies because they can personally inconvenience them. When do the benefits of anticorruption reform outweigh the costs? I explore the role of electoral incentives by leveraging original data on over 600 anticorruption initiatives introduced to state legislatures in Mexico and an overlap between two reforms—one that required states to create local anticorruption systems and one that lifted an 80‐year‐old ban on reelection. Results show that legislators with reelection incentives were more likely to advance anticorruption initiatives and more likely to comply with the creation of local anticorruption systems. Findings underscore that while anticorruption reform is often met with resistance because corruption benefits those in power, electoral incentives can generate conditions under which reform takes place.

Monitoring and compliance mechanisms as a diagnostic and prognostic tool of international anti-corruption cooperation: A data-driven study

Abstract This article focuses on text-as-data analysis to identify and compare the main patterns in the implementation of international anti-corruption rules, as well as compliance with them. It is based on the observation that a comprehensive study of the operation and outcomes of international anti-corruption treaties’ monitoring and compliance mechanisms (MMs) has not yet been attempted. The primary objectives are twofold: first, to obtain structured information in the form of data on compliance with the main anti-corruption treaties by processing the text of the reports these MMs have published since their creation; and, second, to examine the impact of these treaties on state behaviour by elaborating on this newly structured information (i.e., text-as-data). This article offers the first comprehensive review of country performance, combined with a structured legal analysis of outcomes from the perspective of the interaction between international and domestic law. The findings reveal that results in implementation and compliance have been decidedly mixed. Several countries have introduced reforms to implement anti-corruption treaties, facilitate law enforcement, and ease international cooperation to investigate and prosecute corruption offences. However, numerous problems identified with prevention, particularly in European and American countries, suggest that states too often over-rely on the repressive aspects of fighting corruption and undervalue preventive mechanisms, which frequently do not exist or are inadequate. Moreover, the article identifies enduring challenges and signs of regression across different areas of prevention, criminal repression, and international cooperation, which have far-reaching implications for the effectiveness of anti-corruption policies in many jurisdictions. Finally, the data obtained from the Organisation for Economic Co-operation and Development demonstrates considerable disparities in enforcement among the reviewed countries; a few jurisdictions have yet to see a single foreign bribery case prosecuted. Additionallly, they offer new evidence that reasons for poor compliance are highly contextual, with different implications for domestic reforms.

Organizational and legal basis for the participation of higher education institutions of Ukraine in the implementation of the state’s anti-corruption policy

The present paper reveals the organisational and legal framework for participation of higher education institutions of Ukraine in the implementation of the state’s anti-corruption policy. Based on the analysis of current legislative and subordinate legal acts on combating corruption in Ukraine, as well as legislation on education, the author highlights the legal capabilities of higher education institutions in terms of implementing national anti-corruption policy measures. It is determined that higher education institutions shall organise educational and awareness-raising campaigns with anti-corruption content, carry out activities to ensure the integration of anti-corruption topics into the content of higher education, work to form an attitude of intolerance to corruption in all its manifestations among students, introduce their own forms of activity to cultivate respect for corruption whistleblowers, implement measures to eradicate corruption risks in the internal activities of educational institutions and participants in the educational process, prevent conflicts of interest in the field of education and science, etc. The author proposes the classification of anti-corruption measures initiated and implemented by higher education institutions at the local level. In particular, such measures, depending on the specifics of the subject matter, are grouped into several groups: measures to create and introduce special educational components on anti-corruption into the educational process, organisation of special scientific research on the most pressing issues of anti-corruption and participation in targeted grant programmes on the prevention of corruption, development, adoption and implementation of local regulations on anti-corruption, introduction of a position of a responsible person for anti-corruption activities, and establishment of a special unit for anti-corruption activities. The author substantiates the existing organisational and legal problems of ensuring a high level of efficiency higher education institutions’ participation in the implementation of the state’s anti-corruption policy. In particular, these include legal uncertainty of the criteria and methods for assessing the effectiveness of higher education institutions’ participation in the state’s anti-corruption policy, insufficient legal regulation of preventive anti-corruption measures taken by higher education institutions in the academic environment, and the lack of algorithmisation of the introduction of foreign experience in anti-corruption activities of foreign academies and universities into national practice. The author substantiates the expediency of creating a special international inter-academic platform for borrowing the best foreign experience of anti-corruption activities among participants in educational processes.

The Influence of Corruption on Management in Modern Russia

It has been established that the Russian Federation is one of the countries with a high level of corruption. Corruption has affected almost all levels of government. In 2023, its global anti-corruption ranking was very low, ranking 137th between Paraguay and Kyrgyzstan. This fact negatively affected the socio-economic development of modern Russia. The authors sought not only to reveal the reasons for its unprecedented growth over the past two decades, but also to show how corruption slows down the country's economic development, and why Russian anti-corruption policies do not produce real results. Based on factual material, the authors not only show the increase in the scale of corruption, point out significant shortcomings of anti-corruption policies and Russian legislation, but also identify the main ways to improve them for the purpose of further socio-economic development and improvement of public administration. There is a certain connection between the effectiveness of public management and corruption. This study can provide government authorities and management bodies of both Russia and other post-Soviet states, where the level of corruption is also high, with real assistance in improving the forms and methods of anti-corruption policy.

Governance and Corruption: Evaluating Anti-Corruption Policies and Their Effectiveness in Strengthening Institutional Integrity

Governance and Corruption: Evaluating Anti-Corruption Policies and Their Effectiveness in Strengthening Institutional Integrity

Corruption factors as a problem for security in the digital economy

The article examines the concept of «digital economy», highlights the elements of the digital economy, and determines the relevance of the development of the post–industrial economy. An analysis is carried out of one of the main problems that slows down economic growth and brings losses to the state — corruption. The term «corruption» is explained, and the concept of «corruption factors», their various types and types, which have a significant impact on the economic situation, is also considered. Conclusions are drawn about what gives rise to new corruption schemes. Factors that have a decisive influence on the transformation of the global economic system are identified. Particular attention is paid to anti–corruption policy and the introduction of digital technologies to combat corruption, and preventive measures. The influence of the anti–corruption legal policy of the state is revealed. The digital transformation of the economy is considered within the framework of the program for the development of the digital economy in the Russian Federation until 2035. Corruption indicators in other countries are studied. Statistical data are presented that help to draw a conclusion about the level of the corruption index in the Russian Federation.

Social Processes of Public Sector Collaborations in Kenya: Unpacking Challenges of Realising Joint Actions in Public Administration

AbstractSocial processes behind the success or failure of collaborative implementation frameworks in African public administration contexts are under-researched. This paper addresses this gap by paying particular attention to trust attributes in collaborative implementation arrangements in Kenya. It shows how implementation challenges of policy programs and interventions may be linked to these interventions’ social characteristics in the public sector. The paper draws on a threefold approach of mutual trust and administrative data on public sector collaborative implementation arrangements for Kenyan anti-corruption policy like the Kenya Leadership Integrity Forum. Findings show that despite increased efforts to realise joint actions in public sector collaborative arrangements, they remain primarily symbolic and hierarchical and feature loose social cohesion among actors, producing challenges bordering on deficiencies in social processes of implementation. These include politicised aloofness or lack of commitment, unclear governance structures, coordination deficiencies, inter-agency conflicts, layered fragmentations, and overlapping competencies among different agencies. The paper recommends identifying and nurturing socially sensitive strategies embedded in mutual trust, like informal knowledge-sharing channels, to address primarily mandated public sector collaboration challenges in Kenya. Such efforts should consider systematic training and incentivising public managers to think outside inward-looking organisational cultures, allowing them to devise sustainable collaborative implementation approaches (promote open innovation) for policy programs, particularly anti-corruption policy.

Corruption and anti-corruption policies in current Vietnam

Corruption is a pervasive issue around the world with far-reaching consequences that can affect the economy, politics, and society as a whole. Like many developing countries, Vietnam has been experiencing corruption for years, and despite efforts to combat it, it remains a serious problem. Currently, Vietnam is a rapidly developing country with a fast-growing economy. Corruption threatens to derail this progress and undermine citizens’ trust in their government institutions. This research offers an analysis of corruption in Vietnam at present, including its causes, manifestations, and consequences. Additionally, we examine the various anticorruption measures Vietnam has implemented, including institutional and legal reforms and public awareness campaigns. Under the Communist Party's leadership, Vietnam has implemented various anticorruption policies. The Party has established the Central Steering Committee on Anti-corruption, which is responsible for overseeing the implementation of anti-corruption policies. The Party has also introduced new laws and regulations to combat corruption and increase transparency in government agencies and businesses. The Party has also encouraged whistleblowers to report corruption and has implemented measures to protect them from retaliation. We evaluate the effectiveness of these measures in reducing corruption and promoting good governance. In conclusion, corruption is a significant challenge in Vietnam, and the Communist Party's leadership has been central to the country's anticorruption efforts. The Party has implemented various policies and initiatives to combat corruption, but more needs to be done to address this issue effectively.

The effect of democracy and corruption paradox on economic growth: MINT countries

This study examines the impact of democracy and corruption on the economic growth of Mexico, Indonesia, Nigeria, and Turkey over the 1975–2022 period. Utilizing the Fractional Frequency Flexible Fourier Panel Cointegration and Dynamic Ordinary Least Squares coefficient estimator, two models are employed to test hypotheses regarding economic growth. The findings reveal that democracy plays an upgrading role in the economic growth of all MINT countries, while the effect of corruption varies. In Indonesia and Mexico, corruption has a positive impact on growth, reflecting the effect of democracy, whereas Nigeria and Turkey experience a negative impact. The democracy model supports the compatibility hypothesis for all countries, asserting a positive link between democracy and economic growth. However, the corruption model yields divergent results, with Nigeria and Turkey aligning with the “grease in the wheels” hypothesis, implying that corruption can facilitate economic growth by bypassing bureaucratic obstacles, while Indonesia and Mexico support the "sand in the wheels" hypothesis, indicating that corruption hinders economic growth. This highlights the need for governments to strengthen institutions through transparency, accountability, and credibility via robust oversight and governance mechanisms. Therefore, democratic advancement, streamlined bureaucracy, and anti-corruption policies are imperative for sustainable economic growth and welfare.

Anti-corruption policy and earnings management: do women in monitoring roles matter?

PurposeThe inadequate enforcement of anti-corruption policies in the private sector in Association of Southeast Asian Nations (ASEAN) countries is the motivation for this study to investigate how a company’s anti-corruption disclosure (ACD) affects earnings management. Moreover, the underrepresentation of women in supervisory roles makes this aspect of particular interest. Hence, this study highlights the question of whether their participation in audit committees can impact the organization's policies.Design/methodology/approachThis research employs archival methods to examine 30 of the largest non-financial companies from each of the ASEAN-5 countries (Indonesia, Malaysia, Singapore, Thailand and the Philippines) from 2016 to 2018. Lastly, the authors also utilize a robustness test.FindingsAs expected, the results indicate that the low willingness to disclose anti-corruption activities encourages earnings management practices. This relationship is significantly more potent in firms with fewer women on their audit committees. The findings remain robust after assessing alternative measurements.Practical implicationsThe findings of this study imply that a company’s anti-corruption policies and the role of women in supervisory activity influence rent-seeking behavior. Thus, investors should consider elements that promote transparency in companies. Additionally, regulators must evaluate regulations to promote gender diversity and eradicate corruption by establishing exact policies, providing whistleblowing protection and simplifying indicators for effective disclosure.Originality/valueThe consequences of the anti-corruption policy in the ASEAN-5 countries are relatively under-researched and still focus on a single country. Furthermore, while examining the connection between ACD and earnings management, this study also considered how addressing the supervisory factor is urgent in terms of corporate transparency.