Author
Listed:
- Imen Khelil
- Hichem Khlif
- Imen Achek
Abstract
Purpose - This review summarizes the empirical literature dealing with anti-corruption disclosure as this specific type of disclosure has attracted a great deal of attention in accounting literature. Design/methodology/approach - Keywords used to collect relevant papers from numerous electronic databases (e.g. Science Direct, Emerald, Wiley-Blackwell, Springer and Taylor and Francis) include “anti-corruption reporting” “anti-corruption disclosure”. The final sample encompasses a set of 35 empirical studies published between 2015 and the beginning of 2024. Findings - The summary of reviewed studies suggests that anti-corruption empirical studies are mainly cross-country investigations. Two streams of research are identified: (i) the determinants of anti-corruption disclosure and (ii) the economic consequences of anti-corruption reporting. With respect to the first stream of research, six main categories of determinants are identified (corporate characteristics, corporate governance attributes, informal institutions, stakeholders’ pressures, country institutional effect and regulation effect). With respect to the second stream of research, findings show that anti-corruption reporting is negatively associated with profitability, reduces earnings management and enhances corporate social reputation. Practical implications - With respect to regulators, this review sheds light on the importance of anti-corruption disclosure in the fight against corruption. It also suggests that the adoption of some regulations like the Directive 2014/95/EU in the European Union or the 2010 UK Bribery Act have contributed to more transparency. With respect to investors, the existence of some determinants of anti-corruption reporting (e.g. United Nations Global Compact membership, cross-listing, multinationality, board independence) may signal the adequacy of corporate reporting policy and that management is following an adequate strategy to fight corruption and enhance transparency. Originality/value - This review offers future research avenues for accounting scholars with respect anti-corruption disclosure literature.
Suggested Citation
Imen Khelil & Hichem Khlif & Imen Achek, 2024.
"Anti-corruption reporting: a review empirical literature,"
Journal of Money Laundering Control, Emerald Group Publishing Limited, vol. 28(1), pages 30-44, June.
Handle:
RePEc:eme:jmlcpp:jmlc-03-2024-0039
DOI: 10.1108/JMLC-03-2024-0039
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