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The Discursive Construction of Corruption Risk

机译:腐败风险的话语建构

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摘要

Increasing attention is being paid to the shadow cast by corruption in the private sector, due in part to the efforts of a global anti-corruption regime. The discourse of this anti-corruption regime has been critically analyzed, but we still know relatively little about how the concept of anti-corruption risk is constructed. This article contributes to filling this gap by examining how accountants construct the concept of anti-corruption risk in their discourse aimed at private sector audiences. The findings show how their discourse exposes a central tension in the anti-corruption regime between corruption prevention and detection. Implications for discursive perspectives on (anti-)corruption are discussed.
机译:由于全球反腐败制度的努力,私营部门腐败所造成的阴影越来越引起人们的关注。对这种反腐败制度的论述进行了严格的分析,但是我们对如何构建反腐败风险的概念仍然知之甚少。本文通过检查会计师在针对私营部门受众的论述中如何构建反腐败风险的概念,为填补这一空白做出了贡献。调查结果表明,他们的话语如何在预防和发现腐败之间的反腐败制度中暴露出中心张力。讨论了关于(反)腐败的话语观点的含义。

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