Anti-bribery disclosures: A response to networked governance

Islam, M, Dissanayake, T, Dellaportas, S and Haque, S 2018, 'Anti-bribery disclosures: A response to networked governance', Accounting Forum, vol. 42, no. 1, pp. 3-16.

Document type: Journal Article
Collection: Journal Articles

Title Anti-bribery disclosures: A response to networked governance
Author(s) Islam, M
Dissanayake, T
Dellaportas, S
Haque, S
Year 2018
Journal name Accounting Forum
Volume number 42
Issue number 1
Start page 3
End page 16
Total pages 14
Publisher Elsevier
Abstract This study examined the posited link between networked governance (the activities of NGOs and the media) and the anti-bribery disclosures of two global telecommunication companies. Based on a joint consideration of legitimacy theory, media agenda setting theory and responsive regulation, the findings show that anti-bribery disclosures are positively associated with the activities of the media and NGO initiatives. The findings also show that companies make anti-bribery disclosures to maintain symbolic legitimacy but are less prominent in effecting a substantive change in their accountability practices.
Subject Accounting, Auditing and Accountability not elsewhere classified
Keyword(s) Bribe
Network governance
Responsive regulation
DOI - identifier 10.1016/j.accfor.2016.03.002
Copyright notice © 2016 Elsevier Ltd. All rights reserved.
ISSN 0155-9982
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