Anti-bribery disclosures: A response to networked governance

Islam, Muhammad Azizul, Dissanayake, Thusitha, Dellaportas, Steven, & Haque, Shamima (2016) Anti-bribery disclosures: A response to networked governance. Accounting Forum. (In Press)

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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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ID Code: 94472
Item Type: Journal Article
Refereed: Yes
Keywords: Bribe, Responsive regulation, Disclosure, media, NGOs, Disclosures
DOI: 10.1016/j.accfor.2016.03.002
ISSN: 0155-9982
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Deposited On: 06 Apr 2016 00:54
Last Modified: 20 Apr 2016 11:25

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