Corporate reporting on corruption: An international comparison

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
Uncontrolled Keywords: anti-corruption,institutional theory,organizational fields,sustainability reporting,international comparison
Faculty \ School: Faculty of Social Sciences > Norwich Business School
Depositing User: Pure Connector
Date Deposited: 20 Oct 2017 05:03
Last Modified: 22 Apr 2020 01:13
URI: https://ueaeprints.uea.ac.uk/id/eprint/65189
DOI: 10.1016/j.accfor.2015.10.001

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