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Article
The OECD convention and bribery in international business transactions: Implications for auditors
Faculty Publications
  • Carl J. Pacini
  • Judyth Swingen
  • Hudson Rogers
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 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
Citation Information
Pacini, C., Swingen, J., & Rogers, H. (2002). The OECD convention and bribery in international business transactions: Implications for auditors. Managerial Auditing Journal, 17(4), 205-215.