Anti-bribery disclosures: a response to networked governance

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

    Research output: Contribution to journalArticlepeer-review

    45 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 date2018
    DOIs
    Publication statusPublished - 18 Feb 2019

    Keywords

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

    ASJC Scopus subject areas

    • Accounting
    • Finance

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