Anti-bribery disclosures: A response to networked governance

Muhammad Azizul Islam; Thusitha Dissanayake; Steven Dellaportas; Shamima Haque

doi:10.1016/j.accfor.2016.03.002

Anti-bribery disclosures: A response to networked governance

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

^*Corresponding author for this work

Accountancy & Finance, Accountancy

Research output: Contribution to journal › Article › peer-review

40 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 language	English
Pages (from-to)	3-16
Number of pages	14
Journal	Accounting Forum
Volume	42
Issue number	1
Early online date	25 Mar 2016
DOIs	https://doi.org/10.1016/j.accfor.2016.03.002
Publication status	Published - Jan 2018

Bibliographical note

Acknowledgements: This paper has benefited from the insightful comments offered by participants of the CSEAR Australasian Conference held in December 2011 at the University of Tasmania University and at the 2nd National Forensic Accounting Teaching and Research Symposium, February 2012, University of Wollongong.

Keywords

Bribe
Media
NGO
Network governance
Responsive regulation

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Cite this

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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.",

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AU - Dellaportas, Steven

AU - Haque, Shamima

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KW - Network governance

KW - Responsive regulation

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JO - Accounting Forum

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Anti-bribery disclosures: A response to networked governance

Abstract

Bibliographical note

Keywords

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