Skip to main content
Article
The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions: A new tool to promote transparency in financial reporting
Faculty Publications
  • Carl J. Pacini
  • Hudson Rogers
  • Judyth Swingen
SelectedWorks Author Profiles:
Carl J. Pacini
Document Type
Article
Publication Date
2002
Date Issued
January 2002
Date Available
March 2014
Disciplines
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
Citation Information
Pacini, C., Rogers, H. & Swingen, J. (2002). The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions: A new tool to promote transparency in financial reporting. Advances in International Accounting, 15, 121-153.