rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Bribery and corruption
    sub title: navigating the global risks
  name:
    name part: Loughman, Brian P.
    role:
      role term: creator
  name:
    name part: Sibery, Richard A.
  type of resource: text
  genre: bibliography
  genre: Electronic books.
  origin info:
    place:
      place term: nju
    date issued: 2012
    issuance: monographic
  language:
    language term: eng
  physical description:
    form: remote
    extent: 1 online resource (xiii, 415 pages) : illustrations.
  abstract: "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.
  table of contents: 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.
  note: Brian Loughman, Richard A. Sibery, Ernst & Young LLP.
  note: Published simultaneously in Canada.
  note: Includes bibliographical references and index.
  subject:
    topic: International business enterprises
    topic: Law and legislation
    topic: Criminal provisions
  subject:
    topic: Bribery
  subject:
    topic: Corporations, Foreign
    topic: Corrupt practice
  subject:
    topic: BUSINESS & ECONOMICS
    topic: Accounting
    topic: Financial
  subject:
    topic: LAW
    topic: Criminal Law
    topic: General
  subject:
    topic: Business
  classification: K5216 .L68 2012
  classification: 345/.02323
  classification: BUS001010
  related item:
    identifier: (DLC) 2011025471
  related item:
    title info:
      title: Wiley corporate F & A
  identifier: 1118166183
  identifier: 9781118166185
  identifier: 9781118386620
  identifier: 1118386620
  identifier: 9781118166208
  identifier: 1118166205
  identifier: 1283316048
  identifier: 9781283316040
  identifier: 9781118011362
  identifier: 1118011368
  identifier: 2011025471
  identifier: EB00062859 Recorded Books
  identifier: 331604 MIL
  identifier: 6D2BB647-5A30-4C63-8714-CFA2A90D861F OverDrive, Inc.
  identifier: https://doi.org/10.1002/9781118386620
  record info:
    record content source: YDXCP
    record creation date: 111207
    record change date: 20170124072357.3
    record identifier: ocn767858330
    language of cataloging:
      language term: eng