The OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions went into … force in February 1999. This article defines the extent and consequences of bribery, describes the adoption and analyzes the …

Recent corporate scandals, fraud, and misuse of resources involving top executives and multi‐billion dollar companies …, threaten the viability and continued success of the US economy, the global economy, and world‐wide political stability. Stock …

This paper introduces fraud as asset misappropriations (85 per cent of cases), corruption and fraudulent statements … for fraud detection are internal audit review, specific investigation by management, and whistle‐blowing. The paper … details the fraud investigation process and the role of auditors as fraud examiners. The correlation of fraud perpetrators …

not only in the history of the accounting and auditing profession, but also in international law. The Acts raised … awareness of the need for efficient and adequate internal control systems to prevent illegal acts such as the bribery of foreign … that the USA is the first country to pioneer such a legislation that impacted foreign trade, international law and codes of …

by law firms, the SEC, accounting firms and banks), even though it is the major means of unfair and illegal wealth … transfer and fraud in corporate transactions. This paper highlights some of these issues, and illustrates the role and benefits …

This study examines the impact of making too much provision to write off bad loans by analyzing the consequences on tax … and owners' equity. This study also examines that making too much provision has no relation to recovery of bad loans and … so questions the rationality of making provision from current profit to write off loans in future. Provision can be kept …

capital cycle and industry of the firm. Design/methodology/approach – The paper uses a sample of US initial public offerings …