Corporate reporting on corruption: An international comparison

Ralf Barkemeyer, Lutz Preuss and Lindsay Lee

Accounting Forum, 2015, vol. 39, issue 4, 349-365

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.

Date: 2015
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Citations: View citations in EconPapers (13)

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DOI: 10.1016/j.accfor.2015.10.001

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