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Keywords: bribery
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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
... with respect to FCPA risk and audit fees among non-violating peers of FCPA violators. Finally, we show that many of the relationships we document for FCPA violators exist among non-violating firms with elevated foreign bribery risk as well, but in magnitudes that are smaller than those of confirmed FCPA...
