Internal Control and the Foreign Corrupt Practices Act

The Foreign Corrupt Practices Act (1977) has had broad implications for the internal control and reporting procedures of all firms reporting to the Securities and Exchange Commission (SEC). The two key issues facing these corporations involve: 1. executives' responsibilities under the law, and...

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Bibliographische Detailangaben

Veröffentlicht in:	MIT Sloan management review 1981-04, Vol.22 (3), p.47
Hauptverfasser:	Merten, Alan G, Severance, Dennis G, White, Bernard J
Format:	Artikel
Sprache:	eng
Schlagworte:	Compliance Corporate Corporate officers Foreign Corrupt Practices Act 1977-US Internal accounting control Internal controls Polls & surveys
Online-Zugang:	Volltext
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