Corporate reporting on corruption: An international comparison

Barkemeyer, Ralf; Preuss, Lutz; Lee, Lindsay

doi:10.1016/j.accfor.2015.10.001

Cited by 71 publications

(95 citation statements)

References 101 publications

(135 reference statements)

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“…More relevant to our study are Barkemeyer et al. (), Blanc et al. () and Healy and Serafeim (), given that they explore the factors influencing AC disclosure.…”

Section: Literature Review and Hypothesismentioning

confidence: 99%

“…To date, few published academic studies examine corporate AC disclosure practices (Barkemeyer et al. ; Blanc et al. , ; Healy and Serafeim ; Islam et al.…”

mentioning

confidence: 99%

“…;), and of these, only Barkemeyer et al. (), Healy and Serafeim () and Blanc et al. () quantitatively address the company‐ and country‐level factors influencing AC disclosure.…”

mentioning

confidence: 99%

“…To date, few published academic studies examine corporate AC disclosure practices (Barkemeyer et al 2015;Blanc et al 2017aBlanc et al , 2017bHealy and Serafeim 2016;Islam et al 2015Islam et al , 2016Joseph et al 2016;), and of these, only Barkemeyer et al (2015), Healy and Serafeim (2016) and Blanc et al (2017a) quantitatively address the company-and country-level factors influencing AC disclosure. However, none of them examines the relation between national cultural values and AC disclosure.…”

mentioning

confidence: 99%

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Cultural Secrecy and Anti‐corruption Disclosure in Large Multinational Companies

Blanc¹,

Branco²,

Patten³

2018

Australian Accounting Review

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This paper analyses the relation between countries’ cultural characteristics and anti‐corruption disclosure. In particular, it extends prior research and examines whether country‐level secrecy also appears to impact differences in this type of disclosure, while controlling for factors previously shown to matter. Using Transparency International ratings of disclosures on anti‐corruption efforts by large multinational firms and an ordinal regression analysis, the paper documents that companies from more ‘secretive’ countries have significantly lower levels of anti‐corruption disclosure.

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“…More relevant to our study are Barkemeyer et al. (), Blanc et al. () and Healy and Serafeim (), given that they explore the factors influencing AC disclosure.…”

Section: Literature Review and Hypothesismentioning

confidence: 99%

“…To date, few published academic studies examine corporate AC disclosure practices (Barkemeyer et al. ; Blanc et al. , ; Healy and Serafeim ; Islam et al.…”

mentioning

confidence: 99%

“…;), and of these, only Barkemeyer et al. (), Healy and Serafeim () and Blanc et al. () quantitatively address the company‐ and country‐level factors influencing AC disclosure.…”

mentioning

confidence: 99%

mentioning

confidence: 99%

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Cultural Secrecy and Anti‐corruption Disclosure in Large Multinational Companies

Blanc¹,

Branco²,

Patten³

2018

Australian Accounting Review

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“…The process of globalization intensifies the cross border exchange and relationships and leads to an increase in the dynamic and complexity of international business and intensity of competition (Scherer and Palazzo, 2008). In the past decades scholars realized the impact of the globalization process on the scope and relevance of corruption in global business (Barkemeyer and Preuss, 2012;Baucus, 1994;Pfarrer et al, 2008;Sanyal, 2005;Uhlenbruck et al, 2006). As a response to these challenges various national and international (for an overview, see e.g.…”

Section: Introductionmentioning

confidence: 99%

Organizing Corruption Controls after a Scandal: Regaining Legitimacy in Complex and Changing Institutional Environments

Schembera¹

2014

SSRN Journal

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We study the corruption control strategies at three Multinational Companies (MNC) before, during, and after the disclosure of corruption scandals and the initiation of legal procedures.In particular, we want to explore why some MNCs after a corruption scandal exceed regulatory expectations, choose proactive strategies, and influence their environment as institutional entrepreneurs that define best practices and new industry standards. Other companies, by contrast, act in a more incremental and self-referred way. We build on the concept of legitimacy in institutional theory, distinguish four strategies to regain legitimacy: decoupling, isomorphic adaptation, moral reasoning, and substantial influence, and explain the choice and sequence of these strategies. While all three case firms managed to (eventually) adapt to the compliance requirements imposed by external regulatory authorities, we found that only very distinct constellations of scandal and reintegration process characteristics, such as the presence of a strong legitimacy shock and the necessity to react both radically and instantly, forces the company into the role of an institutional entrepreneur. In cases where such legitimacy shocks are lacking, companies have more time to react and hence rather choose to gradually adapt their organizational processes to regulatory expectations. Rather than acting as institutional entrepreneurs, these companies rely almost exclusively on participating in moral reasoning activities to safeguard their new anti-corruption strategy. However, if change processes occur rather reluctantly after the disclosure of a big scandal, we found that externally imposed monitors may exercise severe pressure forcing the transgressor to eventually install a leading set of corruption controls.

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Business strategies and corruption in small‐ and medium‐sized enterprises: The impact of business group affiliation, external auditing, and international standards certification

Kyiu

2023

Bus Strat Env

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We examine the impact of three business strategies separately and in combination on the tendency for firms to engage in corruption. Using a sample of 56,827 firm-year observations for small-and medium-sized enterprises (SMEs) over the 2006-2018 period, we find that firms with business group affiliations are more likely to engage in corrupt practices in countries with low business freedom. However, those in countries with high business freedom are less likely to do so. We also find that firms that engage the services of external auditors and adopt international standards are less likely to be corrupt, especially in countries with weak financial reporting standards. Our results also show that corruption intensity reduces even more for firms that employ the three strategies, whether we consider institutional factors or not. This result holds when we use a three-way interaction term. We conclude that the three strategies are mutually reinforcing and that firm-level and country-level efforts complement each other in mitigating corruption.

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Corporate reporting on corruption: An international comparison

Cited by 71 publications

References 101 publications

Cultural Secrecy and Anti‐corruption Disclosure in Large Multinational Companies

Cultural Secrecy and Anti‐corruption Disclosure in Large Multinational Companies

Organizing Corruption Controls after a Scandal: Regaining Legitimacy in Complex and Changing Institutional Environments

Business strategies and corruption in small‐ and medium‐sized enterprises: The impact of business group affiliation, external auditing, and international standards certification

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