The OECD convention and bribery in international business transactions: Implications for auditorsFaculty Publications
Date IssuedJanuary 2002
Date AvailableMarch 2014
AbstractThe 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.
PublisherEmerald Group Publishing Ltd.
Creative Commons LicenseCreative Commons Attribution-Noncommercial-No Derivative Works 4.0
Citation InformationPacini, 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.