Anti-bribery disclosures: A response to networked governance |
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Authors: | Muhammad Azizul Islam Thusitha Dissanayake Steven Dellaportas Shamima Haque |
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Institution: | 1. Queensland University of Technology, School of Accountancy, Gardens Point Campus, QUT, Brisbane 4000, QLD, Australia;2. RMIT University, School of Accounting, GPO 2476, Melbourne, Vic. 3001, Australia |
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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. |
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Keywords: | Bribe Responsive regulation Media Network governance NGO |
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