Title

The OECD convention and bribery in international business transactions: Implications for auditors

SelectedWorks Author Profiles:

Carl J. Pacini

Document Type

Article

Publication Date

2002

Date Issued

January 2002

Date Available

March 2014

ISSN

0268-6902

Abstract

The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions went into force in February 1999. This article defines the extent and consequences of bribery, describes the adoption and analyzes the major provisions of the OECD Convention, with a special emphasis on Article 8, which contains accounting and auditing provisions, and its implications for auditing. It also analyzes the role of the Convention in promoting transparency and accountability in financial reporting.

Comments

Citation only. Full-text article is available only through licensed access provided by the publisher. Published in Managerial Auditing Journal, 17(4), 205-215. Members of the USF System may access the full-text of the article through the authenticated link provided.

Language

en_US

Publisher

Emerald Group Publishing Ltd.

Creative Commons License

Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.