PurposeThe study aims to deepen the understanding of why risk management principles are circumvented, thereby contributing to transgressions in public procurement for South African state-owned enterprises (SOEs). A deeper understanding of why risk management principles are circumvented is especially important in South Africa, given the high social, economic and environmental risks to which national and major SOEs are exposed in the procurement process.Design/methodology/approachThe study uses a qualitative design, based on detailed semi-structured interviews with 19 participants comprising management advisors, forensic investigators and auditors to explore why risk management principles are circumvented by South Africa SOEs.FindingsThe results of the study indicate that the tone that is set at political and executive level plays an important role in determining compliance with risk management principles by lower-level staff. Intense levels of political influence at SOEs are the main reason behind risk management systems being undermined.Originality/valueThe current study is one of the first explorations of why transgressions in public procurement continue to be evident despite risk management reforms being adopted by South Africa public sector. The research responds to the call for more studies on why reforms in South Africa public sector are not reducing transgression in public procurement. The study provides primary evidence on the importance of political and executive leadership in influencing the effectiveness of risk management reforms in the public sector.

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The study investigates if companies listed on the Johannesburg Stock Exchange (JSE) use impression management techniques when disclosing earnings-related information on Twitter. A content analysis was followed as a research methodology to conduct the study. The findings indicate that Twitter is not widely used by listed companies to disclose earnings information. However, where Twitter is used, companies do employ impression management techniques. The impression management techniques differ depending on whether the earnings information distributed is positive or negative. This was evident as tweets with a positive tone were circulated much more than tweets with a negative or neutral tone. The use of self-presentational and dissemination patterns also differed significantly across the tone of tweets. Positive tweets contained more narratives compared to negative tweets, indicating that negative information is concealed. Negative tweets predominantly did not contain hashtags, once again indicating that companies often conceal negative information. Most positive and neutral tweets contained hashtags, illustrating that companies often use Twitteras a means to alter users’ perceptions towards a positive image. Understanding how companies use impression management techniques will assist users in interpreting and using the information shared. The research may also be beneficial to regulators who may consider drafting guidance and standards regarding the use of social media by companies.