A new survey of corporate officials and employees in 36 countries — in Europe, Africa and the Middle East, as well as India — indicates that there is plenty of corruption. Over all, 20 percent of the respondents said they knew of incidents at their own companies within the previous year that could be construed as cooking the books — moves to either understate expenses or overstate revenue. Among senior managers and directors, the figure was 42 percent.  http://www.nytimes.com/2013/05/18/business/economy/a-troubling-survey-on-global-corruption.html?ref=world

The survey was commissioned by Ernst & Young’s fraud investigation and dispute services group, which does not perform standard corporate audits but instead is hired by companies to look for signs of corruption or fraud in their own operations. It did not include either China or the United States. The responses indicated that corruption and bribery are rare in the Scandinavian countries, but common in some Southern and Eastern European countries, as well as in India, the Middle East and Africa.