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Corporate political donations in Australia : frequency, location, and motivation of voluntary disclosures

Please use this identifier to cite or link to this item: http://hdl.handle.net/1959.14/71679

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Title: Corporate political donations in Australia : frequency, location, and motivation of voluntary disclosures
Related: Australasian Centre for Social and Environmental Accounting Research Conference (6th : 2007) (2 - 4 December 2007 : Sydney)
Related: James Guthrie, Geoffrey Frost, Matthew Egan, Sharron O'Neill, Abdul Razeed, Nonna Martinov-Bennie, Sandra van der Laan, Cornelia Beck, Jeffery Unerman, Amanda Ball, Markus Miln. Proceedings of the 6th Australasian Centre for Social and Environmental Accounting Research Conference
Related: http://escholarship.usyd.edu.au/conferences/index.php/CSEAR2007/CSEAR2007/paper/view/59
Publisher: Sydney : University of Sydney
Date: 2007
FoR/RFCD Code(s): 150102 Auditing and Accountability 150106 Sustainability Accounting and Reporting 160601 Australian Government and Politics 220102 Business Ethics
Author/Creator: Tello Melendez, Edward
Author/Creator: Hazelton, James
Description: Motivated by the controversy surrounding corporate lobbying and corporate political donations, this study considers voluntary Australian corporate political donation disclosures. The frequency, quality, location and motivation of disclosures are investigated from a Legitimacy Theory perspective. While Australian corporations must disclose political donations to the Australian Electoral Commission (AEC) annually, they are not compelled to disclose this information in either annual reports, or stand-alone reports, or websites. Voluntary disclosures of a sample comprising 164 companies which donated $40,000 or more during the fiscal years 2004, 2005 and 2006 were analysed. Findings were low frequency and quality of voluntary political donation disclosures. Most disclosures were made in annual reports. Evidence supporting Legitimacy theory, is mixed. While the narrative of disclosures and industry characteristics of disclosing companies were consistent with the theory, the lack of disclosure overall suggested that voluntary disclosures of corporate political donations were not a prevalent legitimating device.
Description: 39 page(s)
Subject Keyword: 150102 Auditing and Accountability
Subject Keyword: 150106 Sustainability Accounting and Reporting
Subject Keyword: 160601 Australian Government and Politics
Subject Keyword: 220102 Business Ethics
Resource Type: conference paper
Organisation: Macquarie University. Dept. of Accounting and Finance

Identifier: http://hdl.handle.net/1959.14/71679
Identifier: mq-rm-2007002204
Language: eng
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