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Corporate reporting on corruption: An international comparison

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  • Ralf Barkemeyer
  • Lutz Preuss
  • Lindsay Lee

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.

Suggested Citation

  • Ralf Barkemeyer & Lutz Preuss & Lindsay Lee, 2015. "Corporate reporting on corruption: An international comparison," Accounting Forum, Taylor & Francis Journals, vol. 39(4), pages 349-365, December.
    • Handle: RePEc:taf:accfor:v:39:y:2015:i:4:p:349-365
    DOI: 10.1016/j.accfor.2015.10.001
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    Cited by:

    1. Kimani, Danson & Ullah, Subhan & Kodwani, Devendra & Akhtar, Pervaiz, 2021. "Analysing corporate governance and accountability practices from an African neo-patrimonialism perspective: Insights from Kenya," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    2. Tiyas Kurnia Sari & Fitra Roman Cahaya & Corina Joseph, 2021. "Coercive Pressures and Anti-corruption Reporting: The Case of ASEAN Countries," Journal of Business Ethics, Springer, vol. 171(3), pages 495-511, July.
    3. Laura Broccardo & Francesca Culasso & Amandeep Dhir & Elisa Truant, 2023. "Corporate social responsibility: Does it really matter in the luxury context?," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 30(1), pages 105-118, January.
    4. Barkemeyer, Ralf & Preuss, Lutz & Ohana, Marc, 2018. "Developing country firms and the challenge of corruption: Do company commitments mirror the quality of national-level institutions?," Journal of Business Research, Elsevier, vol. 90(C), pages 26-39.
    5. Leventis, Stergios & Tsalavoutas, Ioannis & Tsoligkas, Fanis, 2024. "Informal institutions in accounting research: A structured literature review," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 55(C).
    6. Whitehead, Martin & Belghitar, Yacine, 2022. "Responding to a corruption crisis through disclosure and remedial action: The case of Petrobras," The British Accounting Review, Elsevier, vol. 54(5).
    7. Musa Ghazwani & Mark Whittington & Akrum Helfaya, 2023. "Assessing the Anti-Corruption Disclosure Practices in the UK FTSE 100 Extractive Firms," Sustainability, MDPI, vol. 15(6), pages 1-33, March.
    8. Md. Abdul Kaium Masud & Mahfuzur Rahman & Md. Harun Ur Rashid, 2022. "Anti-Corruption Disclosure, Corporate Social Expenditure and Political Corporate Social Responsibility: Empirical Evidence from Bangladesh," Sustainability, MDPI, vol. 14(10), pages 1-20, May.
    9. Chantziaras, Antonios & Dedoulis, Emmanouil & Grougiou, Vassiliki & Leventis, Stergios, 2020. "The impact of religiosity and corruption on CSR reporting: The case of U.S. banks," Journal of Business Research, Elsevier, vol. 109(C), pages 362-374.
    10. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
    11. Frederick Kibon Changwony & Anthony Kwabena Kyiu, 2024. "Business strategies and corruption in small‐ and medium‐sized enterprises: The impact of business group affiliation, external auditing, and international standards certification," Business Strategy and the Environment, Wiley Blackwell, vol. 33(1), pages 95-121, January.
    12. Maria Aluchna & Bogumił Kamiński & Małgorzata Wrzosek, 2024. "Anti-corruption disclosure: evidence from the natural experiment of the Non-Financial Reporting Directive," DECISION: Official Journal of the Indian Institute of Management Calcutta, Springer;Indian Institute of Management Calcutta, vol. 51(2), pages 165-182, June.
    13. Renata Blanc & Charles H. Cho & Joanne Sopt & Manuel Castelo Branco, 2019. "Disclosure Responses to a Corruption Scandal: The Case of Siemens AG," Journal of Business Ethics, Springer, vol. 156(2), pages 545-561, May.

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