AF 2015 Corporate Reporting on Corruption Final.pdf (714.64 kB)
Corporate reporting on corruption: an international comparison
journal contribution
posted on 2023-06-09, 03:01 authored by Ralf Barkemeyer, Lutz Preuss, Lindsay LeeBuilding on an institutionalist framework of the various organizational field-level pressures on firms to engage with the challenge of corruption, we analyse anti-corruption disclosures across a sample of 933 sustainability reports. Such reporting complements anti-corruption initiatives, as it allows the company to demonstrate its commitment. Our results show clear country- and sector-level differences in the extent to which companies communicate their anti-corruption engagement. However, the more a company is exposed to corruption, the less likely it appears to openly communicate its anti-corruption engagement. Hence, our results cast doubt on the effectiveness of anti-corruption disclosures as part of wider sustainability reporting.
History
Publication status
- Published
File Version
- Accepted version
Journal
Accounting ForumISSN
0155-9982Publisher
ElsevierExternal DOI
Issue
4Volume
39Page range
349-365Department affiliated with
- Business and Management Publications
Full text available
- Yes
Peer reviewed?
- Yes
Legacy Posted Date
2016-09-22First Open Access (FOA) Date
2017-06-15First Compliant Deposit (FCD) Date
2017-06-15Usage metrics
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