Anti-bribery disclosures: A response to networked governance

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

Research output: Journal PublicationArticlepeer-review

21 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
DOIs
Publication statusPublished - Mar 2018
Externally publishedYes

Keywords

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

ASJC Scopus subject areas

  • Accounting
  • Finance

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