Business Faculty Publications

Title

The Foreign Corrupt Practices Act and Internal Controls

Document Type

Article

Publication Date

Fall 9-1-2018

Publication Title

Management Accounting Quarterly

Keywords

Financial performance, Risk management in business, White collar crimes, Prevention of bribery

Disciplines

Accounting | Business | Business Law, Public Responsibility, and Ethics

Abstract

More than 40 years after its inception, the Foreign Corrupt Practices Act is still an important piece of legislation
for fighting corruption, but updating it to incorporate strong internal control efforts will ensure that it remains
relevant and effective.

Volume

20

Issue

1

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