The OECD convention and bribery in international business transactions: Implications for auditors

Carl J. Pacini, Judyth Swingen, Hudson Rogers

Research output: Contribution to journalArticlepeer-review

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.

Original languageAmerican English
JournalDefault journal
StatePublished - Jan 1 2002

Keywords

  • Codes of practice
  • Bribery
  • Corruption
  • Fraud
  • Financial Reporting
  • Auditing

Disciplines

  • Accounting
  • Business

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