SHS Web Conf.
Volume 34, 2017The 17th Annual Conference of the Asian Academic Accounting Association (2016 FourA Conference)
|Number of page(s)||6|
|Section||Auditing and Forensic Accounting|
|Published online||14 February 2017|
Long Tenure and Punishment Effect on Corrupt Behaviour
Faculty of Economics and Business, Universitas Gadjah Mada, Jl. Humaniora No. 1, Bulaksumur, Yogyakarta, 55281, Indonesia
* Corresponding author: firstname.lastname@example.org
This study implements behavioural economics and fraud auditing approach. This study looks at several factors that have been cited in previous studies as determinants of bribery. The result shows that long tenure increases the probability of corruption between civilian and public servant and penalty can be a good disincentive for corrupt behaviour but it is more effective towards the recipient instead of briber.
© The Authors, published by EDP Sciences, 2017
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