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Keywords: Foreign Corrupt Practices Act
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Journal Articles
AUDITING: A Journal of Practice & Theory 1–19.
Published: 21 May 2024
...Krishnagopal Menon; David D. Williams SUMMARY This study examines audit committee (AC) remedial actions in firms investigated for a likely bribery-related violation of the Foreign Corrupt Practices Act (FCPA). Specifically, we study the relation between AC remedial actions and regulatory outcomes...
Journal Articles
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 177–200.
Published: 01 November 2019
... violators. June 2018 January 2019 2019 Foreign Corrupt Practices Act audit fees business risk bribery contagion peer firms illegal acts FCPA The purpose of the Foreign Corrupt Practices Act of 1977 (FCPA, U.S. Congress 1977 ) is to reduce bribery of foreign officials...