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The OECD Convention and bribery in international business transactions: implications for auditors

Carl Pacini (Department of Accounting, Finance, and Business Law, Florida Gulf Coast University, Fort Myers, Florida, USA)
Judyth Swingen (Department of Accounting, Finance, and Business Law, Florida Gulf Coast University, Fort Myers, Florida, USA)
Hudson Rogers (College of Business, Florida Gulf Coast University, Fort Myers, Florida, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 June 2002

3477

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.

Keywords

Citation

Pacini, C., Swingen, J. and Rogers, H. (2002), "The OECD Convention and bribery in international business transactions: implications for auditors", Managerial Auditing Journal, Vol. 17 No. 4, pp. 205-215. https://doi.org/10.1108/02686900210424376

Publisher

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MCB UP Ltd

Copyright © 2002, MCB UP Limited

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