000			03168nam a2200349 a 4500
005			20250918151420.0
008			120322s2012 njuab b 001 0 eng
020			_a9781118011362 (hbk.) _cRM185.85
039		9	_a201206121619 _bzabidah _c201204221414 _dsanusi _y03-22-2012 _zlatihan
040			_dUKM
090			_aK.L685
090			_aK _b.L685
100	1		_aLoughman, Brian P.
245	1	0	_aBribery and corruption : _bnavigating the global risks / _cBrian Loughman, Richard A. Sibery.
260			_aHoboken, N.J. : _bJohn Wiley & Sons, _c2012.
300			_axiii, 415 p. : _bill., maps ; _c24 cm.
490	0		_aWiley corporate F & A series ; _v568.
500			_aPublished simultaneously in Canada.
504			_aIncludes bibliographical references and index.
520			_a'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'-- _cProvided by publisher.
650		0	_aInternational business enterprises _xLaw and legislation _xCriminal provisions.
650		0	_aBribery.
650		0	_aCorporations, Foreign _xCorrupt practice.
700	1		_aSibery, Richard A.
907			_a.b15286654 _b2021-05-28 _c2019-11-12
942			_c01 _n0 _kK.L685
914			_avtls003492473
990			_aza
991			_aFakulti Ekonomi dan Pengurusan
998			_at _b2012-09-03 _cm _da _feng _gnju _y0 _z.b15286654
999			_c512552 _d512552