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The Importance of the Foreign Corrupt Practices Act (FCPA) for Accounting Education

Advances in Accounting Education: Teaching and Curriculum Innovations

ISBN: 978-1-78441-588-4, eISBN: 978-1-78441-587-7

ISSN: 1085-4622

Publication date: 5 January 2015

Abstract

Originality/value

Despite the underlying trends that indicate the importance of integrating FCPA issues into the accounting education, many universities have lagged in introducing this subject area into their curriculum. This study is the first to provide the rationale and multiple pedagogical methods for facilitating accounting student education about identifying FCPA issues and selecting proper responses.

Keywords

Acknowledgements

Acknowledgments

The authors participated in a panel discussion on the importance of the Foreign Corrupt Practices Act (FCPA) to accounting education at the American Accounting Association’s (AAA) 2013 Annual Meeting in Anaheim, CA on August 7, 2013. The authors thank the audience for their insightful comments and discussion that contributed to this paper.

Citation

Holtzblatt, M., Needles, B., Tschakert, N., Wong, M. and Klink, J. (2015), "The Importance of the Foreign Corrupt Practices Act (FCPA) for Accounting Education", Advances in Accounting Education: Teaching and Curriculum Innovations (Advances in Accounting Education, Vol. 16), Emerald Group Publishing Limited, Bingley, pp. 65-87. https://doi.org/10.1108/S1085-462220150000016004

Publisher

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Emerald Group Publishing Limited

Copyright © 2015 Emerald Group Publishing Limited