Financial corruption is a hidden variable that cannot be easily observed and measured. Since the beginning of the 21st century, many efforts have been made to measure financial corruption and several indicators have been introduced to identify financial corruption. The focus of these indicators is mainly on perception. It is a sense of corruption and does not provide an accurate picture of corruption and its effects on political and economic systems. In this study, by using the theory of deprivation and deficiency of countries in influencing dimensions such as national income, government expenditures, investment and economic freedom, by introducing indicators related to each of these dimensions, a comprehensive index for measuring financial corruption in the countries of the MENA region has been introduced and measured. The results indicate the division of the countries in the region into countries with a high score and low level of corruption, countries with an average score and an average level of corruption, and countries with a low score and a high level of corruption. Based on this, during the study period, Qatar and the UAE have They have the lowest level of financial corruption.
Mohammadi M, Abdoli G, Abbasian E, Araee M. Estimating financial corruption in the public sector (a case study of countries in the MENA region). audit knowledge 2025; 24 (97) :385-412 URL: http://danesh.dmk.ir/article-1-3244-en.html