Title

The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions: A new tool to promote transparency in financial reporting

SelectedWorks Author Profiles:

Carl J. Pacini

Document Type

Article

Publication Date

2002

Date Issued

January 2002

Date Available

March 2014

ISSN

0897-3660

Abstract

The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions went into force in February I999. The purposes of this paper are to: (I) define and assess the extent, costs and consequences of bribery; (2) describe the adoption and analyze the essential provisions of the OECD Convention, with a special emphasis on Article 8 which contains accounting recordkeeping and financial reporting provisions; ( 3) examine the role of the OECD Convention as a catalyst for passage of legislation in signatory nations; and (4) analyze the role of the OECD Convention in promoting transparency and accountability in financial reporting.

Comments

Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Advances in International Accounting, 15, 121-153. Members of the USF System may access the full-text of the article through the authenticated link provided.

Language

en_US

Publisher

J A I Press Inc.

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.