Corporate Disclosure on Anti-Corruption Practice: A study of Social Responsible

Journal of Financial Crime 10 (11):20-31 (2017)
  Copy   BIBTEX

Abstract

This paper seeks to determine the extent of anti-corruption information disclosure in the sustainability reports originating from Gulf countries. Focus primarily on the fight against corruption, this study utilizes a deeply-rooted content analysis technique of corporate sustainability reporting, covering 66 Gulf Cooperation Council (GCC) firms during 2014. Strengthened by the application of institutional theory, insight into the results points to a state of limited maturity regarding the disclosure of anti-corruption procedures in the region. More specifically, the results highlight the compliance in the reporting of conduct code, while reporting information on whistle-blowing was significantly less in comparison. Firms in Qatar and UAE ultimately release better informed reports; inclusive of detailed information on internal anti-corruption practices.

Author's Profile

Ayman Issa
Dongbei University of Finance and Economics

Analytics

Added to PP
2017-09-27

Downloads
1,166 (#9,222)

6 months
193 (#11,836)

Historical graph of downloads since first upload
This graph includes both downloads from PhilArchive and clicks on external links on PhilPapers.
How can I increase my downloads?