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Corporate reporting on corruption: an international comparison

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journal contribution
posted on 2023-06-09, 03:01 authored by Ralf Barkemeyer, Lutz Preuss, Lindsay Lee
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.

History

Publication status

  • Published

File Version

  • Accepted version

Journal

Accounting Forum

ISSN

0155-9982

Publisher

Elsevier

Issue

4

Volume

39

Page range

349-365

Department affiliated with

  • Business and Management Publications

Full text available

  • Yes

Peer reviewed?

  • Yes

Legacy Posted Date

2016-09-22

First Open Access (FOA) Date

2017-06-15

First Compliant Deposit (FCD) Date

2017-06-15

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