Society & Economicsarticle2026-08-07

Corporate Corruption: A Scoping Review and a Dynamic Model of Its Antecedents

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Abstract

Abstract Corruption affects societies worldwide and takes diverse forms across both the public and private sectors. Existing research highlights the complexity of its antecedents and how they operate across macro, meso, and micro levels. However, while public-sector corruption dynamics have received extensive scholarly attention, the literature on “corporate corruption” remains fragmented with respect to its antecedents. This fragmentation limits understanding of corruption mechanisms in the private sector, despite their critical importance for designing targeted and effective anti-corruption policies. To address this gap, this article conducts a scoping review of 93 quantitative studies, synthesising the antecedents of corporate corruption alongside the theoretical perspectives and empirical approaches used to examine them. Drawing on multilevel theory and a conditional perspective, the study maps these antecedents within a dynamic framework that captures both the levels at which they operate and their influence on the conditions necessary for corporate corruption to materialise. By consolidating existing evidence on the antecedents of corporate corruption, this study advances the corruption literature and provides practical insights for policymakers and business leaders seeking to design targeted anti-corruption strategies and strengthen internal governance policies.

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View paper (DOI)Open access versionOpenAlexJournal of Business EthicsPublished 2026-08-07

Authors: Lorain Fornerod, Giulia Mugellini, Jean‐Patrick Villeneuve

Institutions: Università della Svizzera italiana