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Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100

Ghazwani, M, Alamir, I, Salem, RIA and Sawan, N (2023) Anti-corruption disclosure and corporate governance mechanisms: insights from FTSE 100. International Journal of Accounting & Information Management. ISSN 1834-7649

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Purpose: This study examines the impact of corporate governance (CG) on anti-corruption disclosure (A-CD), paying particular attention to FTSE 100. Notably, it examines how board and audit committees’ characteristics affect the quantity and quality of anti-corruption disclosure. Design/Methodology: Data from FTSE 100 firms, spanning the period from 2014 to 2020 were analysed using the regression of Poisson fixed effect and GEE analyses. Findings: The findings show that gender diversity, audit committee expertise and the independence of the audit committee are positively associated with both quantity and quality of anti-corruption disclosure. Notably, no statistically significant relationships were identified between anti-corruption disclosure and factors such as board size, role duality, or board meetings. Implications: Our findings provide valuable insights for decision-makers and regulatory bodies, shedding light on the elements that compel UK companies to enhance their anti-corruption disclosure and governance protocols to alleviate corruption and propel efforts towards ethical behaviour. Originality: This study makes a notable contribution to the sparse body of evidence by examining the influence of board and audit committee attributes on anti-corruption disclosure subsequent to the implementation of the UK Bribery Act in 2010. Specifically, to the best of the authors' knowledge, this study assesses for the first time the impact of board and audit committee mechanisms on both the quantity and quality of anti-corruption disclosure.

Item Type: Article
Additional Information: This author accepted manuscript is deposited under a Creative Commons Attribution Non-commercial 4.0 International (CC BY-NC) licence. This means that anyone may distribute, adapt, and build upon the work for non-commercial purposes, subject to full attribution. If you wish to use this manuscript for commercial purposes, please contact permissions@emerald.com
Uncontrolled Keywords: 0806 Information Systems; 1501 Accounting, Auditing and Accountability; 1502 Banking, Finance and Investment
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HG Finance
Divisions: Liverpool Business School
Publisher: Emerald
SWORD Depositor: A Symplectic
Date Deposited: 15 Feb 2024 12:32
Last Modified: 15 Feb 2024 12:45
DOI or ID number: 10.1108/ijaim-08-2023-0211
URI: https://researchonline.ljmu.ac.uk/id/eprint/22303
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