Bribery and corruption: navigating the global risks
"A practical guide to understanding and counteracting accounting fraud around the world. As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. The Accountant's Guide to Bribery and Corruption Risks offers a compr...
Gespeichert in:
| Hauptverfasser: | , |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, NJ
Wiley
c2012
|
| Schriftenreihe: | Wiley corporate F & A.
|
| Schlagworte: | |
| Online-Zugang: | UBG01 Volltext Buchcover |
| Zusammenfassung: | "A practical guide to understanding and counteracting accounting fraud around the world. As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. The Accountant's Guide to Bribery and Corruption Risks offers a comprehensive look at this growing problem, and at the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery and corruption conventions. Presenting hypothetical examples of situations companies will face, along with practical solutions, the book offers detailed global guidance on a region and country-specific basis.The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development's (OECD's) anti-bribery convention has been adopted by 38 countries and creates legally binding standards related to bribery of foreign public officials.Written by renowned accounting fraud experts Jeffrey Taylor, Richard A. Sibery, and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, The Accountant's Guide considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measure FCPA compliance The risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with The Accountant's Guide to Bribery and Corruption Risks, it is easier than ever to understand the challenges that exist and how to deal with them"--Provided by publisher |
| Beschreibung: | Published simultaneously in Canada Includes bibliographical references and index Bribery and Corruption: Navigating the Global Risks; Contents; Foreword; Preface; Chapter 1: Introduction; Enforcement Trends; Anti-Corruption Compliance Programs; Remember the Purpose; Notes; Chapter 2: Overview of FCPA; Legislative History; Overview and Key FCPA Statutory Elements; Ancillary Statutes; Summary; Notes; Chapter 3: The U.K. Bribery Act and International Bribery and Corruption Initiatives; U.K. Bribery Act of 2010; Global Anti-Corruption Initiatives; Summary; Notes; Chapter 4: Compliance Programs; Goals of an Effective Anti-Corruption Compliance Program |
| Beschreibung: | 1 Online-Ressource (xiii, 415 S.) Ill. |
| ISBN: | 1118166183 9781118166185 9781118386620 1118386620 |
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| 520 | |a "A practical guide to understanding and counteracting accounting fraud around the world. As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. The Accountant's Guide to Bribery and Corruption Risks offers a comprehensive look at this growing problem, and at the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery and corruption conventions. Presenting hypothetical examples of situations companies will face, along with practical solutions, the book offers detailed global guidance on a region and country-specific basis.The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development's (OECD's) anti-bribery convention has been adopted by 38 countries and creates legally binding standards related to bribery of foreign public officials.Written by renowned accounting fraud experts Jeffrey Taylor, Richard A. Sibery, and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, The Accountant's Guide considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measure FCPA compliance The risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with The Accountant's Guide to Bribery and Corruption Risks, it is easier than ever to understand the challenges that exist and how to deal with them"--Provided by publisher | ||
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Datensatz im Suchindex
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| any_adam_object | 1 |
| author | Loughman, Brian P. Sibery, Richard A. |
| author_facet | Loughman, Brian P. Sibery, Richard A. |
| author_role | aut aut |
| author_sort | Loughman, Brian P. |
| author_variant | b p l bp bpl r a s ra ras |
| building | Verbundindex |
| bvnumber | BV040591646 |
| collection | ZDB-35-WCE ZDB-35-WIC |
| ctrlnum | (OCoLC)767858330 (DE-599)BVBBV040591646 |
| dewey-full | 345/.02323 |
| dewey-hundreds | 300 - Social sciences |
| dewey-ones | 345 - Criminal law |
| dewey-raw | 345/.02323 |
| dewey-search | 345/.02323 |
| dewey-sort | 3345 42323 |
| dewey-tens | 340 - Law |
| discipline | Rechtswissenschaft |
| format | Electronic eBook |
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| id | DE-604.BV040591646 |
| illustrated | Illustrated |
| indexdate | 2024-07-10T00:26:50Z |
| institution | BVB |
| isbn | 1118166183 9781118166185 9781118386620 1118386620 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-025419568 |
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| physical | 1 Online-Ressource (xiii, 415 S.) Ill. |
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| publishDate | 2012 |
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| publisher | Wiley |
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| spelling | Loughman, Brian P. Verfasser aut Bribery and corruption navigating the global risks Brian Loughman, Richard A. Sibery, Ernst & Young LLP. Hoboken, NJ Wiley c2012 1 Online-Ressource (xiii, 415 S.) Ill. txt rdacontent c rdamedia cr rdacarrier Wiley corporate F & A. Published simultaneously in Canada Includes bibliographical references and index Bribery and Corruption: Navigating the Global Risks; Contents; Foreword; Preface; Chapter 1: Introduction; Enforcement Trends; Anti-Corruption Compliance Programs; Remember the Purpose; Notes; Chapter 2: Overview of FCPA; Legislative History; Overview and Key FCPA Statutory Elements; Ancillary Statutes; Summary; Notes; Chapter 3: The U.K. Bribery Act and International Bribery and Corruption Initiatives; U.K. Bribery Act of 2010; Global Anti-Corruption Initiatives; Summary; Notes; Chapter 4: Compliance Programs; Goals of an Effective Anti-Corruption Compliance Program "A practical guide to understanding and counteracting accounting fraud around the world. As businesses continue to expand globally into new and emerging markets, bribery and corruption risks have increased exponentially. The Accountant's Guide to Bribery and Corruption Risks offers a comprehensive look at this growing problem, and at the Foreign Corrupt Practices Act (FCPA) and other international anti-bribery and corruption conventions. Presenting hypothetical examples of situations companies will face, along with practical solutions, the book offers detailed global guidance on a region and country-specific basis.The FCPA prohibits US companies and their subsidiaries from bribing foreign officials, either directly or indirectly through intermediaries, for the purpose of obtaining or retaining business. It also requires companies to keep accurate records of all business transactions and maintain an effective system of internal accounting controls. Internationally, the Organization of Economic Cooperation and Development's (OECD's) anti-bribery convention has been adopted by 38 countries and creates legally binding standards related to bribery of foreign public officials.Written by renowned accounting fraud experts Jeffrey Taylor, Richard A. Sibery, and Brian P. Loughman, and providing an introduction and overview of the Foreign Corrupt Practices Act (FCPA) and international bribery laws, The Accountant's Guide considers: How to conduct FCPA risk assessments and investigations How to consider FCPA specific financial controls How to implement an FCPA compliance program and how to measure FCPA compliance The risk of bribery and corruption continues to be an area of concern for companies around the world, but armed with The Accountant's Guide to Bribery and Corruption Risks, it is easier than ever to understand the challenges that exist and how to deal with them"--Provided by publisher BUSINESS & ECONOMICS / Accounting / Financial bisacsh LAW / Criminal Law / General bisacsh Multinationales Unternehmen Recht Wirtschaft International business enterprises / Law and legislation / Criminal provisions Bribery Corporations, Foreign / Corrupt practice Bestechung (DE-588)4144934-4 gnd rswk-swf Korruption (DE-588)4032524-6 gnd rswk-swf Electronic books Korruption (DE-588)4032524-6 s Bestechung (DE-588)4144934-4 s DE-604 Sibery, Richard A. Verfasser aut https://onlinelibrary.wiley.com/doi/book/10.1002/9781118386620 Verlag Volltext SWB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025419568&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Buchcover |
| spellingShingle | Loughman, Brian P. Sibery, Richard A. Bribery and corruption navigating the global risks BUSINESS & ECONOMICS / Accounting / Financial bisacsh LAW / Criminal Law / General bisacsh Multinationales Unternehmen Recht Wirtschaft International business enterprises / Law and legislation / Criminal provisions Bribery Corporations, Foreign / Corrupt practice Bestechung (DE-588)4144934-4 gnd Korruption (DE-588)4032524-6 gnd |
| subject_GND | (DE-588)4144934-4 (DE-588)4032524-6 |
| title | Bribery and corruption navigating the global risks |
| title_auth | Bribery and corruption navigating the global risks |
| title_exact_search | Bribery and corruption navigating the global risks |
| title_full | Bribery and corruption navigating the global risks Brian Loughman, Richard A. Sibery, Ernst & Young LLP. |
| title_fullStr | Bribery and corruption navigating the global risks Brian Loughman, Richard A. Sibery, Ernst & Young LLP. |
| title_full_unstemmed | Bribery and corruption navigating the global risks Brian Loughman, Richard A. Sibery, Ernst & Young LLP. |
| title_short | Bribery and corruption |
| title_sort | bribery and corruption navigating the global risks |
| title_sub | navigating the global risks |
| topic | BUSINESS & ECONOMICS / Accounting / Financial bisacsh LAW / Criminal Law / General bisacsh Multinationales Unternehmen Recht Wirtschaft International business enterprises / Law and legislation / Criminal provisions Bribery Corporations, Foreign / Corrupt practice Bestechung (DE-588)4144934-4 gnd Korruption (DE-588)4032524-6 gnd |
| topic_facet | BUSINESS & ECONOMICS / Accounting / Financial LAW / Criminal Law / General Multinationales Unternehmen Recht Wirtschaft International business enterprises / Law and legislation / Criminal provisions Bribery Corporations, Foreign / Corrupt practice Bestechung Korruption |
| url | https://onlinelibrary.wiley.com/doi/book/10.1002/9781118386620 http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=025419568&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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