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1-2 of 2
Keywords: Foreign Corrupt Practices Act
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Journal Articles
Audit Committee Remedial Actions and Regulatory Outcomes following FCPA Investigations
Available to Purchase
AUDITING: A Journal of Practice & Theory (2025) 44 (1): 189–207.
Published: 01 February 2025
...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
How Do Auditors Respond to FCPA Risk?
Available to Purchase
AUDITING: A Journal of Practice & Theory (2019) 38 (4): 177–200.
Published: 01 November 2019
... violators. 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 by U.S. organizations and their agents (15 U.S.C...
