Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
7414283 | Accounting Forum | 2018 | 14 Pages |
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.
Related Topics
Social Sciences and Humanities
Business, Management and Accounting
Accounting
Authors
Muhammad Azizul Islam, Thusitha Dissanayake, Steven Dellaportas, Shamima Haque,