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This study aims to investigate the determinants of anti-corruption disclosures by construction firms in Asia-Pacific countries.

The sample comprises construction companies from seven Asia-Pacific countries from 2015 to 2019. The authors hand-collected data on anti-corruption disclosures by using content analysis.

This study provides empirical evidence that government ownership, country-level accounting competence and high-quality auditors increase companies’ anti-corruption disclosures. Meanwhile, this study finds that uncertainty avoidance does not affect companies’ anti-corruption disclosures.

This study has a number of implications. First, government and professional accountant organizations need to improve accountants’ knowledge and competence through education, training and continuous professional development. Second, public accounting firms need to ensure the quality of their auditors, particularly in the technical competence in financial and nonfinancial reporting. Finally, universities must improve and update their curriculum regarding nonfinancial reporting issues.

This study is among the first to examine anti-corruption disclosure practices in the most corrupted settings, i.e. the construction industry in Asia-Pacific countries. It uses the isomorphism perspective to explain the influence of government ownership, country-level accounting competence and high-quality auditors on anti-corruption disclosure transparency. The number of prior studies investigating this association is very limited. Moreover, disclosures of anti-corruption information are complex and sensitive; thus, coercive, normative and mimetic pressures are required to achieve higher transparency and sustainability.

Based on the social exchange theory, the aim of the present study is to examine the effects, both direct and indirect (through sustainability-oriented innovative behaviors [SIBs]), of sustainable project leadership (SPL) on sustainable project performance (SPP). Project management approaches (PMAs) (traditional, hybrid and agile) were examined as conditional factors in the “SPL–SIBs” relationship.

The study employs structural equation modeling based on data collected from 197 software engineering project team members working in the financial industry in Poland.

The study revealed that SPL significantly, positively affected SPP. It also provided evidence for the significant mediating impact of SIBs in the relationship between SPL and SPP and the conditional effect of agile and hybrid PMAs on the “SPL–SIBs” relationship.

The novelty of this work lies in introducing sustainable leadership into project management research, proposing and testing a unique and complex research framework, designing valid scales for measuring SPL and SPP, and suggesting many theoretical and empirical implications.