 
								Document Type : Research Paper
Authors
1 Department of Economics, Alborz Campus, University of Tehran, Tehran, Iran.
2 Department of Interdisciplinary Economics, Faculty of Economics, University of Tehran, Tehran, Iran.
Abstract
Keywords
Armand, A., Coutts, A., Vicente, P. C., & Vilela, I. (2023). Measuring Corruption in the Field Using Behavioral Games. Journal of Public Economics, 218, 104799.
Bhandari, M. P. (2023). The Corruption A Chronic Disease of Humanity: Causes, Effects and Consequences. Scientific Journal of Bielsko-Biala School of Finance and Law, 27(1), 5-17.
Bulkot, H (2024). Fraud and Corruption as an Object of Internal Audit in Corporate Governance. Economics Finances Law, 3, 119-122.
Datta, S., & Mullainathan, S. (2014). Behavioral Design: A New Approach to Development Policy. Review of Income and Wealth, 60(1), 7-35.
DellaVigna, S. (2009). Psychology and Economics: Evidence from the Field. Journal of Economic Literature, 47(2), 315-372.
Diamond, P., & Vartiainen, H. (2012). Behavioral Economics and its Applications (Eds.). Princeton: Princeton University Press.
Dimitrijević, D., & Jovanović, D. (2022). Economic Motives and Willingness of Young People to Participate in Fraud. Naše Gospodarstvo/Our Economy, 68(3), 18-27.
Fairchild, R., & Marnet, O. (2022). Cycles of Corporate Fraud: A Behavioral Economics Approach. In Research Handbook on Corporate Board Decision-Making (367-401). Cheltenham: Edward Elgar Publishing.
Fendlyta, N. R. M. (2024). Corruption Prevention Efforts and Their Impact on Development. Causa: Jurnal Hukum dan Kewarganegaraan, 6(10), 31-40.
Fradella, H. F. (2002). Legal, Moral, and Social Reasons for Decriminalizing Sodomy. Journal of Contemporary Criminal Justice, 18(3), 279-301.
Gazali, S., & Lumbaa, M. (2023). Fraud Behavior in Perspective Human Resource Development. International Journal of Professional Business Review, 8(5), 1-20.
Ghaderi, K., Zalaghi, H., & Aflatooni, A. (2023). The Impact of Financial Corruption on the Fraud. Journal of Accounting Advances, 14(2), 191-220.
Giel, T., Dallmeyer, S., Memmert, D., & Breuer, C. (2023). Corruption and Self-Sabotage in Sporting Competitions–An Experimental Approach to Match-Fixing Behavior and the Influence of Deterrence Factors. Journal of Sports Economics, 24(4), 497-525.
Graf Lambsdorff, J. (2015). Preventing Corruption by Promoting Trust: Insights from Behavioral Science. Retrieved from https://www.econstor.eu/handle/10419/125558.
Gross, M. (2011). Organizations of Corrupt Individuals: A Study of Corruption in International Cricket and the Catholic Church (Doctoral Dissertation). University of Wollongong, Wollongong.
Gründler, K., & Potrafke, N. (2019). Corruption and Economic Growth: New Empirical Evidence. European Journal of Political Economy, 60, 101810.
Hands, D. W. (2015). Normative Rational Choice Theory: Past, Present, and Future. Retrieved from https://papers.ssrn.com/sol3/Delivery.cfm?abstractid=1738671.
Hoang, T. H. (2024). Improve Accounting Laws in the Public Sector to Prevent Fraud and Corruption in Vietnam. Journal of Ecohumanism, 3(4), 3159-3165.
Kahneman, D., & Tversky, A. (1990). Prospect Theory: An Analysis of Decision under Risk. In P. K. Moser (Ed.), Rationality in Action: Contemporary Approaches. Cambridge: Cambridge University Press.
Kakati, S., & Goswami, C. (2019). Factors and Motivation of Fraud in the Corporate Sector: A Literature Review. Journal of Commerce & Accounting Research, 8(3), 86-96.
Karpoff, J. M. (2021). The Future of Financial Fraud. Journal of Corporate Finance, 66, 101694.
Momot, T., Chekh, N., Prylypko, S., Filonych, O., & Cherednychenko, O. (2023). Corruption in Business: Motives and Influence on Shadow Economy. Business: Theory and Practice, 24(1), 206-215.
Moyo, S. (2014). Corruption in Zimbabwe: an Examination of the Roles of the State and Civil Society in Combating Corruption (Doctoral Dissertation). University of Central Lancashire, Lancashire.
Muramatsu, R., & Bianchi, A. M. A. (2021). Behavioral Economics of Corruption and Its Implications. Brazilian Journal of Political Economy, 41(1), 100-116.
Pappa, E., & Spanos, P. Employees’ Perception of Corruption and Fraud Phenomena in the Greek Health Sector. International Research Journal of Economics and Management Studies IRJEMS, 3(10), 15-19.
Ponce-Díaz, C. R., Aiquipa-Tello, J. J., Pacheco-Luza, E. F., & Pezúa-Vasquez, R. L. (2024). Tests Assessing Corrupt Behavior from a Psychological Perspective: A Systematic Review. European Journal of Psychological Assessment, Retrieved from https://psycnet.apa.org/record/2024-84942-001.
Restya, W. P. D. (2019). Corrupt Behavior in a Psychological Perspective. Asia Pacific Fraud Journal, 4(2), 177-182.
Soleimanpour Omran, M. (2014). The Effect of Educating Environmental Ethics on Behavior and Attitude to Environment Protection. European Online Journal of Natural and Social Sciences, 3(3), 141-151.
Sidabutar, H. D., & Julian, L. (2024). Evaluasi Strategi Fraud Prevention Dengan Menggunakan COSO Fraud Risk Management. Owner: Riset dan Jurnal Akuntansi, 8(4), 3130-3140.
Soni, M. S., & Smallwood, J. J. (2024). Perceptions of Corruption in the South African Construction Industry. International Journal of Construction Education and Research, 20(1), 43-64.
Sunstein, C. R. (2012). The Storrs Lectures: Behavioral Economics and Paternalism. Yale LJ, 122, 1826. Retrieved from https://heinonline.org/HOL/Page?collection=journals&handle=hein.journals/ylr122&id=1911&men_tab=srchresults.
Syofyan, E. (2021). Corruption from Fraud Theory Perspective. Jurnal Akuntansi, Ekonomi Dan Manajemen Bisnis, 9(2), 165-174.
Thaler, R. H., & Sunstein, C. R. (2009). Nudge: Improving Decisions about Health, Wealth, and Happiness. New York: Penguin.
Trabelsi, M. A. (2024). The Impact of Corruption on Economic Growth: A Nonlinear Evidence. Journal of Social and Economic Development, 26(3), 953-962.
Tuharea, F., Hasyim Ashari, M., Agusti, A., & Rifdayanti, M (2024). The Role of Forensic Accounting in Preventing Fraud and Corruption in the Public and Private Sectors. Dhana: Jurnal Akuntansi, 1(4), 12-21.
United Nations Office on Drugs. (2004). United Nations Convention against Corruption. Retrieved from https://www.unodc.org/documents/brussels/UN_Convention_Against_Corruption.pdf.
Vinod, H. (2012) Fraud and Corruption. In Governance, Risk, and Compliance Handbook (121-131). Retrieved from https://www.researchgate.net/publication/290838276_Fraud_and_Corruption.
Vusi, D., Sithole, E., & Sithole, V. (2023). Fraud and Corruption in the Public Sector. Retrieved from https://www.researchgate.net/publication/373019377_Fraud_and_Corruption_in_the_Public_Sector.
World Bank. (2019). Anticorruption Initiatives: Reaffirming Corruption to Development Priority. Washington, DC: World Bank Group.
---------- (2017). Public Sector Internal Audit: Focus on Fraud. Centre for Financing Reporting Reform: World Bank Group.
---------- (2015). World Development Report 2015: Mind, Society, and Behavior. Washington, DC: World Bank.
Yogi Prabowo, H. (2014). To be Corrupt or Not to Be Corrupt: Understanding the Behavioral Side of Corruption in Indonesia. Journal of Money Laundering Control, 17(3), 306-326.
Zamir, E., & Teichman, D. (2018). Behavioral Law and Economics. Oxford: Oxford University Press.
Zúñiga, N. (2018). Behavioral Changes against Corruption. U4 Anti-Corruption Resource Centre, U4 Helpdesk Answer, 8(2018), 1-12.