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
, Thusitha Dissanayake
, Steven Dellaportas^*
, Shamima Haque

^*Corresponding author for this work

Research output: Journal Publication › Article › peer-review

54 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
DOIs	https://doi.org/10.1016/j.accfor.2016.03.002
Publication status	Published - Mar 2018
Externally published	Yes

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 12 Responsible Consumption and Production
SDG 16 Peace, Justice and Strong Institutions

Free Keywords

Bribe
Media
NGO
Network governance
Responsive regulation

ASJC Scopus subject areas

Accounting
Finance

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10.1016/j.accfor.2016.03.002

Cite this

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title = "Anti-bribery disclosures: A response to networked governance",

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.",

keywords = "Bribe, Media, NGO, Network governance, Responsive regulation",

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note = "Publisher Copyright: {\textcopyright} 2016 Elsevier Ltd",

year = "2018",

month = mar,

doi = "10.1016/j.accfor.2016.03.002",

language = "English",

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T2 - A response to networked governance

AU - Islam, Muhammad Azizul

AU - Dissanayake, Thusitha

AU - Dellaportas, Steven

AU - Haque, Shamima

PY - 2018/3

Y1 - 2018/3

N2 - 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.

AB - 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.

KW - Bribe

KW - Media

KW - NGO

KW - Network governance

KW - Responsive regulation

UR - https://www.scopus.com/pages/publications/84961845536

U2 - 10.1016/j.accfor.2016.03.002

DO - 10.1016/j.accfor.2016.03.002

M3 - Article

AN - SCOPUS:84961845536

SN - 0155-9982

VL - 42

SP - 3

EP - 16

JO - Accounting Forum

JF - Accounting Forum

IS - 1

ER -

Anti-bribery disclosures: A response to networked governance

Abstract

UN SDGs

Free Keywords

ASJC Scopus subject areas

Access to Document

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