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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Journal of Economic, Bussines and Accounting (COSTING) Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat JASF (Journal of Accounting and Strategic Finance) The Indonesian Journal of Accounting Research Soedirman Accounting, Auditing and Public Sector Journal Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan E-JURNAL AKUNTANSI
Hilma Tsani Amanati
Universitas Muhammadiyah Surakarta
Religion Agriculture, Biological Sciences & Forestry Arts Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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The Importance of Anti-Corruption Issues: A Systematic Literature Review and Research Agenda Evy Rahman Utami; Zuni Barokah; Hilma Tsani Amanati
The Indonesian Journal of Accounting Research Vol 29, No 3 (2026): IJAR September 2026 in Progress
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.1025

Abstract

This study reviews the literature on anti-corruption issues from 2013 to 2023 to identify trends and potential avenues for future research. This study analyzes 175 articles from the Scopus database, authored by 170 scholars from 56 countries and published across 116 journals. It focuses on bibliographical information, theoretical frameworks, research design, and key findings, employing systematic literature review methods for comprehensive analysis. The topic has been studied in 43 countries, both at the domestic as well as cross-border levels, suggesting that anti-corruption issues have garnered significant worldwide attention. Further, researchers approach anti-corruption issues using 45 different theories, indicating that a thorough understanding of corruption requires a multidimensional approach. The literature reveals that anti-corruption issues can be clustered into four major streams: corruption disclosure and political connections, consequences of anti-corruption practices, anti-corruption policy, and governance, each providing avenues for future research. To the best of our knowledge, this paper is the first systematic review of the empirical anti-corruption literature that focuses explicitly on the disclosure dimension within accounting research. It synthesizes existing and emerging research streams on corporate commitment to anti-corruption and outlines a future research agenda. It also offers salient insights and implications for practitioners and policymakers. Finally, it provides researchers with a starting point for further exploration of anti-corruption issues.
Co-Authors Abdurrahman Maulana Yusuf Annisa Riva Ardiyani Ardiyani, Annisa Riva Arifa, Choirunnisa Barokah, Zuni Bella Ananda Chairunnisa Evy Rahman Utami EVY RAHMAN UTAMI Fajar Kholillulloh Firdaus Kurniawan Firdaus Kurniawan Meliani Mukti Pusparini, Nandya Octanti Santi Putriani Utami, Evy Rahman