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This article aims to report on the development and validation of a bribery measurement index for the business sector, which, based on institutional theory, seeks to overcome the limitations of traditional measurements, recognizing the dynamics that originate the phenomenon and identifying process components.

To construct the index, correlational and principal component analysis techniques were used, as well as rigorous statistical tests, validating the instrument in a sample of 2,963 companies in Latin America, including Argentina, Colombia, Chile, Ecuador, Guatemala, Mexico and Peru.

The result was an instrument composed of two dimensions: (1) anti-bribery game rules, composed of regulations knowledge and anti-bribery efforts, and (2) bribery as a perceived habit, allowing an objective representation of reality due to its internal consistency, concurrent and discriminant validity.

This instrument is one of the few that focuses on measuring bribery in the business sector in terms of corrupt practices, applicable for both public and private institutions to promote game rules against bribery. Additionally, the proposed theoretical model can be used to measure other phenomena with similar characteristics.

This article empirically highlights different variables that make bribery possible. The results can be helpful in the design of strategies to prevent this type of behavior. It also highlights the importance of designing mechanisms to record information related to bribery and the different expressions of corruption in order to explain its different nuances.

Este artículo informa sobre el desarrollo y validación de un índice de medición de soborno para el sector empresarial, que, basado en la teoría institucional, busca superar las limitaciones de las mediciones tradicionales, reconociendo las dinámicas que originan el fenómeno e identificando los componentes del proceso.

Para la construcción del índice se utilizaron técnicas de análisis correlacional y de componentes principales, así como rigurosas pruebas estadísticas, validando el instrumento en una muestra de 2.963 empresas de América Latina, entre ellas Argentina, Colombia, Chile, Ecuador, Guatemala, México y Perú.

El resultado fue un instrumento compuesto por dos dimensiones: (1) reglas de juego antisoborno, compuestas por conocimiento normativo y esfuerzo antisoborno (2) soborno como hábito percibido, permitiendo una representación objetiva de la realidad debido a su consistencia interna, validez concurrente y discriminante.

Este artículo pone en evidencia empírica diferentes variables que hacen posible el soborno. Los resultados pueden ser útiles en el diseño de estrategias para prevenir este tipo comportamiento, también destaca la importancia de diseñar mecanismos para registrar la información relacionada con la lucha contra el soborno.

Este instrumento es uno de los pocos que se enfoca en medir el soborno en el sector empresarial en términos de prácticas de corrupción, útil para instituciones tanto públicas como privadas para promover mejores reglas de juego en contra del soborno. Adicionalmente el modelo teórico propuesto puede ser utilizado para medir otros fenómenos con características similares.

This study aims to present the development and validation of a scale to measure the attitudes of Latin American business students toward sustainable management practices in the economic, social and environmental dimensions.

Using a nonprobabilistic sample, the appreciation for sustainable practices in students (ASP-S) scale was administered to a total of 653 undergraduate and graduate business students in Argentina, Colombia, Mexico and Peru. A range of psychometric validity (construct, convergent and discriminant) and reliability criteria were applied.

Construct, convergent and discriminant validity was obtained from the ASP-S scale across all samples. During the internal validation process, two factors were found: systemic consciousness (ten items) and sustainable business leadership (nine items), both of which obtained acceptable reliability indices. The resulting structure is equivalent in all four countries.

The instrument can be applied by educators and learning assurance areas to diagnose and measure the effectiveness of pedagogical strategies used in sustainability courses taught at Latin American business schools. As a result, it has applications for curriculum design. As a valid and reliable instrument set in the context of regional business praxis, it can promote an understanding of sustainable behaviors and practices in future Latin American leaders.

The purpose of this paper is to study the indoor corrosion of metals used in the electronics industry, as influenced by climate factors.

Corrosivity levels inside industrial plants were evaluated to evaluate the deterioration of metals.

Relative humidity, temperature, and time of wetness are recorded and related to the corrosion process.

Control of climate factors indoors in industrial plants to reduce and control the corrosion process of metals used in the electronics industry.

The electronics industry has grown over the past 50 years, mostly in developed countries, contributing to their economic progress. Particularly in the Baja California State located in the northwest of Mexico, these companies have prospered in the industrial parks of Mexicali considered as an arid zone and Ensenada, a port and city on the Pacific Ocean considered as a marine region. In both environments, during winter and summer, the climate impacts on indoor conditions, affecting humidity and temperature, and generating corrosion which decreases the yields of the electronic devices and industrial machines. The purpose of this paper is to investigate the effects of corrosion on electronic devices in these arid and marine environments.

The paper determines the corrosivity levels inside industrial plants of desertic and coast regions in Mexico, to evaluate the deterioration of electronic metals.

Relative humidity, temperature, time of wetness, are recorded and related to the corrosion process in arid and marine environments.

Some missing information about air pollution in Ensenada from some Environmental Monitoring Stations was a limitation, and the need to use complex atmospheric techniques.

The paper shows that it is very important to control metallic corrosion generated by climate factors and air pollution in indoor industrial plants: the corrosion of electronic devices and equipments depletes their yield and can lead to loss‐making failures.

This paper examines the role of professional associations, governmental agencies, and international accounting and auditing bodies in promulgating standards to deter and detect fraud, domestically and abroad. Specifically, it focuses on the role played by the US Securities and Exchange Commission (SEC), the American Institute of Certified Public Accountants (AICPA), the Institute of Internal Auditors (IIA), the Institute of Management Accountants (IMA), the Association of Certified Fraud Examiners (ACFE), the US Government Accounting Office (GAO), and other national and foreign professional associations, in promulgating auditing standards and procedures to prevent fraud in financial statements and other white‐collar crimes. It also examines several fraud cases and the impact of management and employee fraud on the various business sectors such as insurance, banking, health care, and manufacturing, as well as the role of management, the boards of directors, the audit committees, auditors, and fraud examiners and their liability in the fraud prevention and investigation.