摘要 : Corruption is one of the barriers to achieving sustainable development goals (SDGs), which is associated with the lack of integrity. The objective of the paper is to examine the extent of integrity framework information disclosure... 展开 Corruption is one of the barriers to achieving sustainable development goals (SDGs), which is associated with the lack of integrity. The objective of the paper is to examine the extent of integrity framework information disclosure on Malaysian and Indonesian local authorities' websites using the coercive isomorphism tenet. The data collected in this study were based on a content analysis of inclusion or exclusion of integrity framework information disclosed on 51 Malaysian and 34 Indonesian local authorities' websites. This paper is significant for the following reasons. Based on the website disclosures, the 34 Indonesian local authorities or provinces outperformed Malaysia's 51 city and municipal councils' disclosures. The average website disclosure for Indonesia was 29 items out of 47 items under study as compared to just four items disclosed in Malaysia. Indonesian local authorities are more proactive in the integrity initiative implementation, which is translated into reporting as influenced by the external coercive forces: legitimacy, public visibility, public sector reform and institutional support structures. The findings would assist in helping regulatory authorities and policy makers to strengthen their mechanisms in upholding integrity. This paper considers the institutional theory of isomorphism mechanism, namely, coercive that enhances the understanding of integrity framework disclosure and adds to the pool of literature. (C) 2019 Elsevier Ltd. All rights reserved. 收起