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Journal of Applied Finance & Accounting
ISSN : 19796862     EISSN : 27466019     DOI : 10.21512/jafa.v7i2.6378
Core Subject : Economy,
Journal of Applied Finance & Accounting (JAFA) showcases useful theoretical and methodological results with the support of interesting empirical applications in the area of Finance and Accounting. Purely theoretical and methodological research with the potential for important applications is also published. Articles in the journal may examine significant research questions from a broad range of perspectives including economics, sustainability, organizational studies and other theories related to accounting and finance phenomena. JAFA is essential reading for academics, graduate students and all those interested in research in accounting and finance. The journal is also widely read by practitioners in accounting, corporate finance, investments and banking.
Articles 131 Documents
THE ROLE OF ICT DEVELOPMENT IN PROMOTING CONTROL OF CORRUPTION: EVIDENCE FROM ASEAN COUNTRIES Erum, Naila; Binh, Vu Thi Thanh; Jayanti, Sri Delasmi
Journal of Applied Finance and Accounting Vol. 12 No. 2 (2025): Publish on December 2025
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v12i2.14809

Abstract

Corruption remains a pervasive global challenge that undermines government quality, hampers economic development, and erodes public trust, particularly in developing and emerging economies. Rapid advancements in information and communication technology (ICT) have been extensively advocated as a strategic tool for enhancing transparency and combating corruption. Nonetheless, current empirical evidence regarding the ICT-corruption relationship is weak and frequently restricted to single-country studies, linear assumptions, or brief observation durations. This study examines the long-term and short-term impacts of ICT growth on corruption control (CoC) in ASEAN nations, utilizing a balanced panel dataset from 1984 to 2023. This study utilizes the panel Autoregressive Distributed Lag (ARDL) methodology to account for dynamic adjustments and cross-country variability, accommodating various orders of integration. The findings indicate a non-linear, inverted U-shaped relationship between ICT development and corruption control, suggesting that initial ICT expansion enhances corruption control but may lead to declining and potentially negative impacts beyond a specific threshold.  This study contributes to the literature and provides policy-relevant insights by emphasizing the importance of balanced and context-sensitive digital governance strategies that enhance transparency and accountability while mitigating unintended governance risks.