Corporate disclosure on anti-corruption practice

Ayman Issa and Antonio Alleyne

Journal of Financial Crime, 2018, vol. 25, issue 4, 1077-1093

Abstract: Purpose - This paper aims to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Design/methodology/approach - This study utilizes a deeply rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Findings - Strengthened by the application of the institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance in the reporting of conduct code, while reporting information on whistleblowing was significantly less in comparison. Firms in Qatar and the UAE ultimately release better informed reports, inclusive of detailed information on internal anti-corruption practices. Originality/value - The aim of this study is to determine the extent of sustainability reporting in GCC companies under coercive isomorphism concept, with a special interest in the disclosure of anti-corruption practices. Ultimately, addressing the following questions: To what extent the GCC companies disclose their anti-corruption practices in the sustainability reports? What areas of anti-corruption disclosure the GCC is more concerned in their sustainability reports? To what extent do external forces under coercive isomorphism explain the extent of anti-corruption?

Keywords: Arabian Gulf; GCC; Sustainability report; Anti-corruption disclosure (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfcpps:jfc-05-2017-0045

DOI: 10.1108/JFC-05-2017-0045

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