Barkemeyer, Ralf, Preuss, Lutz and Lee, Lindsay (2015) Corporate reporting on corruption: an international comparison. Accounting Forum, 39 (4). pp. 349-365. ISSN 0155-9982
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Abstract
Building 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.
Item Type: | Article |
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Schools and Departments: | University of Sussex Business School > Business and Management |
Subjects: | H Social Sciences |
Depositing User: | Tahir Beydola |
Date Deposited: | 22 Sep 2016 08:53 |
Last Modified: | 02 Jul 2019 19:21 |
URI: | http://sro.sussex.ac.uk/id/eprint/63474 |
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