ABSTRACT One of the most pernicious and pervasive threats to the integrity of governments, economies, and societies worldwide is the insidious and corrosive influence of corruption. E-government, everywhere, is expected to play a pivotal role in combating corruption. Nevertheless, academic research has yielded varying outcomes. To address the inherent variability, this study employed data from 188 countries to thoroughly investigate the impact of e-government on corruption. Using a path modeling approach and following New Institutional Theory, this study examined the association between the two. We found an inconsistent relationship between e-government and corruption, primarily owing to a nonlinear association between the two and an omitted mediator variable of an institutional nature. Further, accountability, a social instrument, mediates this relationship. Our study offers a fresh perspective on the relationship between e-government and corruption by establishing the crucial role of accountability in the context of corruption.
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