The Discursive Construction of Corruption Risk
研究了会计师如何通过话语构建私营部门的腐败风险概念，揭示了反腐败体制中预防与侦查之间的核心张力，对关注腐败话语的学者有参考价值。
Increasing attention is being paid to the shadow cast by corruption in the private sector, due in part to the efforts of a global anti-corruption regime. The discourse of this anti-corruption regime has been critically analyzed, but we still know relatively little about how the concept of anti-corruption risk is constructed. This article contributes to filling this gap by examining how accountants construct the concept of anti-corruption risk in their discourse aimed at private sector audiences. The findings show how their discourse exposes a central tension in the anti-corruption regime between corruption prevention and detection. Implications for discursive perspectives on (anti-)corruption are discussed.