<![CDATA[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.]]>
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