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NFPOs and their anti-corruption disclosure practices

Author

Listed:
  • Muhammad Azizul Islam
  • Shamima Haque
  • David Gilchrist

Abstract

Major Australian overseas aid not-for-profit organizations (NFPOs) were found lacking in their disclosures of anti-corruption measures. The authors conclude that this is due to a break down in regulatory oversight as a result of a lack of mandatory reporting standards. The key lesson from this paper is that there is a need for significant improvement in anti-corruption regulations, and the associated disclosure practices within the NFPO sector.

Suggested Citation

  • Muhammad Azizul Islam & Shamima Haque & David Gilchrist, 2017. "NFPOs and their anti-corruption disclosure practices," Public Money & Management, Taylor & Francis Journals, vol. 37(6), pages 443-450, September.
    • Handle: RePEc:taf:pubmmg:v:37:y:2017:i:6:p:443-450
    DOI: 10.1080/09540962.2017.1316133
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    References listed on IDEAS

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    1. Bruce Gurd, 2013. "Rising accountability of Australian non-government schools," Public Money & Management, Taylor & Francis Journals, vol. 33(6), pages 415-420, November.
    2. Tila Morris & Susan M. Ogden, 2011. "Funder demands for quality management in the non-profit sector: challenges and responses in a non-profit infrastructure network," Public Money & Management, Taylor & Francis Journals, vol. 31(2), pages 99-106, March.
    3. Brendan O'Dwyer & Jeffrey Unerman, 2007. "From functional to social accountability," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 20(3), pages 446-471, June.
    4. John Maddocks, 2011. "Debate: Sustainability reporting: a missing piece of the charity-reporting jigsaw," Public Money & Management, Taylor & Francis Journals, vol. 31(3), pages 157-158, May.
    5. repec:eme:aaaj00:09513570710748580 is not listed on IDEAS
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    Cited by:

    1. Md. Abdul Kaium Masud & Seong Mi Bae & Javier Manzanares & Jong Dae Kim, 2019. "Board Directors’ Expertise and Corporate Corruption Disclosure: The Moderating Role of Political Connections," Sustainability, MDPI, vol. 11(16), pages 1-22, August.
    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. 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.
    4. David J. Gilchrist & Roger Simnett, 2019. "Research horizons for public and private not‐for‐profit sector reporting: moving the bar in the right direction," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 59(1), pages 59-85, March.
    5. Maider Aldaz Odriozola & Igor Álvarez Etxeberria, 2021. "Determinants of Corporate Anti-Corruption Disclosure: The Case of the Emerging Economics," Sustainability, MDPI, vol. 13(6), pages 1-17, March.
    6. 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.

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