Bribery and Corruption: The COSO Framework, FCPA, and U.K. Bribery Act

Trautman, Lawrence J.; Kimbell, Joanna

doi:10.2139/ssrn.3239193

Cited by 4 publications

(3 citation statements)

References 17 publications

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“…Instalments of pay-offs kept in the bookkeeping records will undoubtedly be in the sort of fictitious payables, created buys, apparition labourers, without interest credits, fanciful offers, or overbilling (Fortvingler & Szívós, 2016;Comer, 2017). Trautman and Kimbell (2018) thought that the whitewash of pay-offs could happen through charging the organisation for organisations that were not gotten, invoicing the organisation at an extended rate, or in the sort of credits, debt claims, or stipend instalments to corporate officials. Costs and assets in the financial statements are false, which could also be significant.…”

Section: Obligations Of External Auditors In the Face Of Corporate Ma...mentioning

confidence: 99%

“…Right when undertakings suddenly miss the mark, of course, on the off chance that it is revealed that the organisation or critical representatives are related to false activities, the authenticity of the budget reports of these organisations is regularly raised uncertainty. At the point when monetary control is revealed, the outer inspector similarly goes under assessment (Trautman & Kimbell, 2018). For instance, the new reviews at FIFA have brought defilement and explicitly paid off into the public spotlight.…”

Section: Impact Of Corruption On the Integrity Of The Audit Proceduresmentioning

confidence: 99%

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Evaluating the Crucial Role of External Auditors in Mitigating Corruption Risk

Jaber

2023

ijmst

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The justification for the ongoing survey is to review the commitment of outside examiners equivalent to corporate defilement and highlight the repercussions for outer review controllers. The current review is based on an in-depth analysis of the International and American Auditing Standards for fraud and illegal acts and a critical review of earlier academic literature. Outside inspectors commit to evaluating defilement gambles, yet outer review controllers did not unquestionably portray their occupation. The ongoing survey was first to make sense of the commitment of outside reviewers regarding corporate debasement and to uncover knowledge of current cutoff points in the review guidelines related to this area. The back-and-forth movement furthermore presents a proposition to review controllers, outside inspectors, review firms, and examiners in such dubious regions.

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Section: Obligations Of External Auditors In the Face Of Corporate Ma...mentioning

confidence: 99%

Section: Impact Of Corruption On the Integrity Of The Audit Proceduresmentioning

confidence: 99%

Evaluating the Crucial Role of External Auditors in Mitigating Corruption Risk

Jaber

2023

ijmst

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“…The US Department of Justice (DOJ) and the US Securities and Exchange Commission (SEC) issued a Resource Guide on the FCPA on 14 November 2012. Still, its usefulness is limited (Trautman, L. J. & Kimbell, 2018).…”

Section: Usmentioning

confidence: 99%

Corruption or Corporate Hospitality: An Analytical Discourse of Section 17A of the Malaysian Anti-Corruption Commission Act 2009

Raof

Aziz

Alias

et al. 2021

E-BPJ

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Commercial organisations practise corporate hospitality to develop loyalty and trust, keep in touch with clients, and weather business. A challenge exists where corporate hospitality may camouflage corruption. One of the pertinent issues is addressing the obscuring boundaries of corporate hospitality to ensure commercial organisations in Malaysia are not trapped in the labyrinth of corruption, which will affect the sustainability of the business. This research employs a doctrinal approach that utilises library-based research to procure both primary and secondary sources. The research outcome may assist the government, policymaker, and commercial organisations' stakeholders in combating corrupt practices within their organisations. Keywords: commercial organisations; corruption; corporate hospitality; guidelines eISSN: 2398-4287 © 2021. The Authors. Published for AMER ABRA cE-Bs by E-International Publishing House, Ltd., UK. This is an open-access article under the CC BY-NC-ND license (http://creativecommons.org/licenses/by-nc-nd/4.0/). Peer-review under responsibility of AMER (Association of Malaysian Environment-Behaviour Researchers), ABRA (Association of Behavioural Researchers on Asians) and cE-Bs (Centre for Environment-Behaviour Studies), Faculty of Architecture, Planning & Surveying, Universiti Teknologi MARA, Malaysia. DOI: https://doi.org/10.21834/ebpj.v6iSI6.3051

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