Anti-bribery disclosures: A response to networked governance

Muhammad Islam (), Thusitha Dissanayake, Steven Dellaportas and Shamima Haque

Accounting Forum, 2018, vol. 42, issue 1, 3-16

Abstract: This study examined the posited link between networked governance (the activities of NGOs and the media) and the anti-bribery disclosures of two global telecommunication companies. Based on a joint consideration of legitimacy theory, media agenda setting theory and responsive regulation, the findings show that anti-bribery disclosures are positively associated with the activities of the media and NGO initiatives. The findings also show that companies make anti-bribery disclosures to maintain symbolic legitimacy but are less prominent in effecting a substantive change in their accountability practices.

Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:taf:accfor:v:42:y:2018:i:1:p:3-16

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DOI: 10.1016/j.accfor.2016.03.002

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