Islam, Muhammad Azizul; Haque, Shamima; Henderson, Sharon; … - In: Accounting, Auditing & Accountability Journal 34 (2021) 8, pp. 1851-1882
Purpose: This study aims to investigate whether United Kingdom (UK)-based companies have changed their voluntary disclosures on curbing the bribery of foreign officials in response to the UK Bribery Act 2010, and if so whether and how such disclosure changes substantively reflected allegations...