Book contents
- Frontmatter
- Contents
- Notes on Contributors
- Preface
- Acknowledgements
- List of Abbreviations
- Official Documents
- PART I INTRODUCTION
- PART II COMMENTARY
- Article 1 The Offence of Bribery of Foreign Public Officials
- Article 2 The Responsibility of Legal Persons
- Article 3 Sanctions
- Article 3(3) Seizure and Confiscation
- Article 4 Jurisdiction
- Article 5 Enforcement
- Article 6 Statute of Limitations
- Article 7 Money Laundering
- Article 8 Accounting
- Article 9–11 International Co-operation
- Article 12 Monitoring and Follow-up
- Article 13–17 Final Provisions
- PART III THE CONVENTION IN PRACTICE
- Annex: Table of Applicable Sanctions in the Twenty-One Parties Reviewed in the Mid-Term Study
- Consolidated Bibliography
- Index
- References
Article 8 - Accounting
from PART II - COMMENTARY
Published online by Cambridge University Press: 06 July 2010
Book contents
- Frontmatter
- Contents
- Notes on Contributors
- Preface
- Acknowledgements
- List of Abbreviations
- Official Documents
- PART I INTRODUCTION
- PART II COMMENTARY
- Article 1 The Offence of Bribery of Foreign Public Officials
- Article 2 The Responsibility of Legal Persons
- Article 3 Sanctions
- Article 3(3) Seizure and Confiscation
- Article 4 Jurisdiction
- Article 5 Enforcement
- Article 6 Statute of Limitations
- Article 7 Money Laundering
- Article 8 Accounting
- Article 9–11 International Co-operation
- Article 12 Monitoring and Follow-up
- Article 13–17 Final Provisions
- PART III THE CONVENTION IN PRACTICE
- Annex: Table of Applicable Sanctions in the Twenty-One Parties Reviewed in the Mid-Term Study
- Consolidated Bibliography
- Index
- References
Summary
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- Information
- The OECD Convention on BriberyA Commentary, pp. 377 - 405Publisher: Cambridge University PressPrint publication year: 2007
References
(2004), Audit Committee Guide: A Source of Information for Audit Committees of Public Company Boards of Directors, 2nd edn, New York.Google Scholar
(2004), ‘Tone at the Top: Getting it Right’ (speech by SEC Staff at the Second Annual General Counsel Roundtable, 3 December 2004, available at: http://www.sec.gov>Speeches and Publications>2004/fourth quarter).Google Scholar
Institute of Business Ethics, Codes of Conduct (available at: http://www.ibe.org.uk>Site Map>Codes of Conduct).
International Chamber of Commerce (2000), Fighting Bribery: A Corporate Practices Manual, London.
International Federation of Accountants (2005), Handbook of International Auditing, Assurance, and Ethics Pronouncements (available at: http://www.ifac.org).
Price Waterhouse (1988), Effective Internal Accounting Controls for Non-Profit Organizations: A Guide for Directors and Management.
Transparency International (ed.) (2000), Overall Observations, Financial Transparency and Accounting Initiative: OECD Convention on Combating Bribery of Foreign Public Officials (available at: http://www.transparency-usa.org>Publications).
Wells, J. T. (1999), Fraud Prevention: A Fistful of Dollars (available at: http://www.securitymanagement.com>Library>search by title).
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