NFPOs and their anti-corruption disclosure practices: Evidence from Australia

Islam, Muhammad Azizul, Haque, Shamima, & Gilchrist, David (2016) NFPOs and their anti-corruption disclosure practices: Evidence from Australia. Public Money and Management. (In Press)

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Abstract

By focusing on major Australian overseas aid not-for-profit organisations (NFPOs), this study has found that NFPOs’ public disclosures lack appropriate commentary relating to anti-corruption measures. We found that this could be due to a break down in regulatory oversight caused by a lack of mandatory reporting standards. This finding reinforces the experience of NFPOs in terms of addressing anti-corruption issues. The key lesson is that there is a need for significant improvement in the anti-corruption regulations, hence associated disclosure practices within the NFPOs sector.

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ID Code: 94881
Item Type: Journal Article
Refereed: Yes
Keywords: NFPO, NGOs, Corruption, Disclosure, Anti-corruption, Accountability, Australia, Overseas, Aid Organisation
DOI: 10.1080/09540962.2017.1316133
ISSN: 0954-0962
Divisions: Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
Copyright Owner: Copyright 2016 Taylor & Francis
Deposited On: 15 Apr 2016 02:47
Last Modified: 17 Apr 2017 23:46

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