Anti-bribery disclosures

A response to networked governance

Muhammad Azizul Islam (Corresponding Author), Thusitha Dissanayake, Steven Dellaportas, Shamima Haque

Research output: Contribution to journalArticle

8 Citations (Scopus)

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.
Original languageEnglish
Pages (from-to)3-16
Number of pages14
JournalAccounting Forum
Volume42
Issue number1
Early online date25 Mar 2016
DOIs
Publication statusPublished - Mar 2018

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Bribery
Governance
Disclosure
Non-governmental organizations
Agenda setting
Legitimacy theory
Telecommunications
Legitimacy
Accountability

Keywords

  • Bribe
  • Media
  • NGO
  • Network governance
  • Responsive regulation

Cite this

Anti-bribery disclosures : A response to networked governance. / Islam, Muhammad Azizul (Corresponding Author); Dissanayake, Thusitha; Dellaportas, Steven; Haque, Shamima.

In: Accounting Forum, Vol. 42, No. 1, 03.2018, p. 3-16.

Research output: Contribution to journalArticle

Islam, Muhammad Azizul ; Dissanayake, Thusitha ; Dellaportas, Steven ; Haque, Shamima. / Anti-bribery disclosures : A response to networked governance. In: Accounting Forum. 2018 ; Vol. 42, No. 1. pp. 3-16.
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