反贿赂披露:对网络化治理的回应

Anti-bribery disclosures: A response to networked governance

Accounting Forum · 2016
被引 57
ABS 3

中文导读

研究了两家全球电信公司的反贿赂披露与媒体及NGO活动的关系,发现披露主要用于维持象征性合法性,而非实质性改变问责实践。

Abstract

This study examined the posited link between networked governance (the activities of NGOs and the media) and the anti-bribery disclosures of two global telecommunication companies. Based on a joint consideration of legitimacy theory, media agenda setting theory and responsive regulation, the findings show that anti-bribery disclosures are positively associated with the activities of the media and NGO initiatives. The findings also show that companies make anti-bribery disclosures to maintain symbolic legitimacy but are less prominent in effecting a substantive change in their accountability practices.

公司治理企业社会责任媒体与NGO反腐败