Anti-bribery disclosures: A response to networked governance

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

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

42 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 - 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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