Originality/value of paper
While there is much literature regarding a company’s compliance with the FCPA, there has not been much literature about the auditor’s responsibilities with respect to the FCPA violations of their clients. This paper attempts to start bridging this gap by providing guidance to auditors regarding their responsibilities to detect and report FCPA violations.
Colón, R. and Bladuell, H. (2014), "Auditors and the Foreign Corrupt Practices Act: Lessons from Latin America", Accounting in Latin America (Research in Accounting in Emerging Economies, Vol. 14), Emerald Group Publishing Limited, pp. 105-133. https://doi.org/10.1108/S1479-356320140000014003Download as .RIS
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