USF St. Petersburg campus Faculty Publications
The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions: A new tool to promote transparency in financial reporting
Document Type
Article
Publication Date
2002
ISSN
0897-3660
Abstract
The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions went into force in February I999. The purposes of this paper are to: (I) define and assess the extent, costs and consequences of bribery; (2) describe the adoption and analyze the essential provisions of the OECD Convention, with a special emphasis on Article 8 which contains accounting recordkeeping and financial reporting provisions; ( 3) examine the role of the OECD Convention as a catalyst for passage of legislation in signatory nations; and (4) analyze the role of the OECD Convention in promoting transparency and accountability in financial reporting.
Language
en_US
Publisher
J A I Press Inc.
Recommended Citation
Pacini, C., Rogers, H. & Swingen, J. (2002). The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions: A new tool to promote transparency in financial reporting. Advances in International Accounting, 15, 121-153.
Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 4.0 License.
Comments
Abstract only. Full-text article is available only through licensed access provided by the publisher. Published in Advances in International Accounting, 15, 121-153. Members of the USF System may access the full-text of the article through the authenticated link provided.