The relationship between corporate governance, corruption and forward-looking information disclosure: a comparative study

Agyei-Mensah, Ben Kwame

doi:10.1108/cg-11-2015-0150

Cited by 59 publications

(65 citation statements)

References 74 publications

(52 reference statements)

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“…With regard to the control variables, company size had a positive influence on anti-corruption practices. The result is consistent with the assumption that larger companies are exposed to public scrutiny, which leads to greater voluntary disclosure (Agyei-Mensah, 2017;Frías-Aceituno et al, 2014). The recent Brazilian political and business context justifies large companies' attitude on matters of fight against corruption, with a view to increasing legitimacy in the market.…”

Section: Resultssupporting

confidence: 81%

“…Previous findings also revealed that BOD independence (Agyei-Mensah, 2017;Donnelly & Mulcahy, 2008) In addition to international efforts and legal requirements at the country level, accounting and auditing standards based on CG principles culminate in the quality and integrity of organizations that mitigate and curb corrupt practices. Accounting is an essential transparency mechanism whose role is to demonstrate the company's operations, reflected by reality in a precise, comparable manner, and, in turn, the role of auditing is to guarantee the accuracy of that information to its users (Owolabi, 2011).…”

Section: Cg and Csr In Anti-corruption Practicesmentioning

confidence: 99%

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Governança Corporativa E Conexões Políticas Nas Práticas Anticorrupção

et al. 2021

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RESUMO O objetivo do estudo é analisar se mecanismos específicos de governança corporativa e as conexões políticas influenciam a evidenciação voluntária de práticas anticorrupção em empresas listadas na [B]3. O índice de evidenciação foi obtido a partir da relação do número de citações das palavras-chave com o número de páginas dos relatórios de sustentabilidade. A análise foi realizada por meio de regressão linear múltipla e considerou 740 observações dos exercícios de 2016 e 2017. Os resultados indicaram que o tamanho e o percentual de membros externos no Conselho de Administração (CA), auditoria big four, tamanho do comitê de auditoria e a participação acionária do governo influenciaram positivamente os níveis de evidenciação de práticas anticorrupção. Por sua vez, a presença de políticos no CA conduz para aumento da assimetria informacional ao revelar menor nível de divulgação, que, na sua extensão, representa menor compromisso com as práticas anticorrupção.

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Section: Resultssupporting

confidence: 81%

Section: Cg and Csr In Anti-corruption Practicesmentioning

confidence: 99%

Governança Corporativa E Conexões Políticas Nas Práticas Anticorrupção

et al. 2021

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“…;and Wilson (2008);Jalilian et.al., (2006);Pellegrini & Gerlagh, (2004); and Mauro (1995) that a government with poor law enforcement causes corruption. While the results of the study are not in line with Agyei & Mensah (2017);Habibullah et.al. 2016;Caiden (2013); Rose-Ackerman et.al.…”

Section: The Effect Of Good Governance On the Causes Of Corruptioncontrasting

confidence: 93%

Corruption in Indonesia (Is It Right to Governance, Leadership and It to Be Caused?)

2020

JESD

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Purpose-The development of corruption in Indonesia which concerns various efforts and strategies are implemented but has not been able to maximize results. Poor governance, technology that is less able to use wisely and appropriately, and leadership that has not been able to set an example and figure are problems that need to be studied in depth as a cause of corruption that cannot be controlled. Pentagon Fraud is a theoretical approach chosen in solving research problems. Design / Methodology-quantitative approach with causality relationship with multiple regression analysis techniques used, because the type of research that uses samples obtained with primary data has a frequency that is quite safe and varied, which includes several ministries and institutions which according to media observations commit corruption in 2017-2018 involving state aparters in the institution. Findings-statistical data processing shows that governance and information technology has a positive effect on corruption, while leadership has a negative effect on corruption. The results showed the need for improvement in the management of government organizations, leadership more committed to duties and obligations, while the ease and use of information technology was carried out for positive purposes. Research limitations / implications-research is only conducted on some state institutions involved in corruption in the research year by using the perceptions of the state apparatus who have information about corruption, so the results obtained are not able to conclude as a whole. Further in-depth research is needed by involving respondents and broader government organizations and a diversity of variables, to be able to infer aspects of the causes of corruption in general. Besides, the research provides a good enough use-value for the government to make improvements, resolve corruption problems both prevention and eradication precisely and strategically. The theoretical aspects of research contribute to several findings that can develop aspects of the causes of motivation to commit corruption so that it becomes a study that increasingly criticizes the harmony and balance between theory and practice.

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“…In that regard, while firms are not responsible for solving all societal issues, especially those that they have no input in causing, they should address the problems that they create, and especially the socioenvironmental concerns of their business operations (Kanter, 2011). This is especially important in developing countries, such as Nigeria, marred by weak regulation and corruption (Okike et al, 2015;Agyei-Mensah, 2017;. It is from this perspective that we explore how CSR can represent a smarter, voluntary, and complementary (and in some cases as an alternative) governance instrument to the hitherto existing governance mechanisms of corporate externalities.…”

Section: The Pursuit Of Shareholder Value and The Governance Of Its Cmentioning

confidence: 99%

Corporate social responsibility strategies in Nigeria: a tinged shareholder model

Adegbite

Amaeshi²,

Nakpodia

et al. 2020

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Purpose This paper aims to examine two important issues in corporate social responsibility (CSR) scholarship. First, the study problematises CSR as a form of self-regulation. Second, the research explores how CSR strategies can enable firms to recognise and internalise their externalities while preserving shareholder value. Design/methodology/approach This study uses a tinged shareholder model to understand the interactions between an organisation’s CSR approach and the effect of relevant externalities on its CSR outcomes. In doing this, the case study qualitative methodology is adopted, relying on data from one Fidelity Bank, Nigeria. Findings By articulating a tripodal thematic model – governance of externalities in the economy, governance of externalities in the social system and governance of externalities in the environment, this paper demonstrates how an effective combination of these themes triggers the emergence of a robust CSR culture in an organisation. Research limitations/implications This research advances the understanding of the implication of internalising externalities in the CSR literature in a relatively under-researched context – Nigeria. Originality/value The data of this study allows to present a governance model that will enable managers to focus on their overarching objective of shareholder value without the challenges of pursuing multiple and sometimes conflicting goals that typically create negative impacts to non-shareholding stakeholders.

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The relationship between corporate governance, corruption and forward-looking information disclosure: a comparative study

Cited by 59 publications

References 74 publications

Governança Corporativa E Conexões Políticas Nas Práticas Anticorrupção

Governança Corporativa E Conexões Políticas Nas Práticas Anticorrupção

Corruption in Indonesia (Is It Right to Governance, Leadership and It to Be Caused?)

Corporate social responsibility strategies in Nigeria: a tinged shareholder model

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