Uncovering bribes hidden in books and records: Studying areas flagged in SEC enforcement actions can help companies construct better fraud controls.

Authors :: Scheck, Howard
Buchanan, Greg
Creecy, Katy
Source :: Journal of Accountancy. October, 2019, Vol. 228 Issue 4, p28, 6 p.
Publication Year :: 2019
Abstract: More than 40 years after the Foreign Corrupt Practices Act (FCPA) was enacted, the SEC and the U.S. Department of Justice (DOJ) continue to crack down on schemes in which [...]

Subjects :: Bribery -- Investigations -- Prevention
Securities fraud -- Investigations -- Prevention
Forensic accounting -- Methods -- Usage
United States. Securities and Exchange Commission -- Investigations
Company legal issue

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