Corruption in Organizations: Ethical Climate and Individual Motives

To effectively withhold employees from engaging in corruption, organizations could deploy measures that strengthen an organizations’ ethical climate and encourage ethical decision-making based on concern for the wellbeing of others, as well as measures increasing the strength of personal and social norms to refrain from corruption.

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Toxic Corporate Culture: Assessing Organizational Processes of Deviancy

There is widespread recognition that organizational culture matters in corporations involved in systemic crime and wrongdoing. However, we know far less about how to assess and alter toxic elements within a corporate culture. The present paper draws on management science, anthropology, sociology of law, criminology, and social psychology to explain what organizational culture is and how it can sustain illegal and harmful corporate behavior. Through analyzing the corporate cultures at BP, Volkswagen, and Wells Fargo, this paper demonstrates that organizational toxicity does not just exist when corporate norms are directly opposed to legal norms.

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Bribery and Corruption: The COSO Framework, FCPA, and U.K. Bribery Act

Long-established major U.S. corporations such as McDonalds, Walmart, and Proctor and Gamble continue to derive a majority of revenues from foreign operations. In addition, a number of relatively new U.S. technology companies such as: Airbnb (2008); Facebook (2004); Snap (2011); Twitter (2006); and Uber (2009), find themselves deep into international markets, often within just a few years of creation, and certainly by the end of their first decade of operation. Increased international commerce results in the potential for greater exposure to global demands for bribery. Bribery and corruption remains a cancer eating away at the ability of nation states to provide for their citizens. Corrupt payments siphons off funds that might otherwise be used to: provide housing; feed the hungry; fight poverty, illness and disease; and educate the masses.

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Corruption in Organizations: Ethical Climate and Individual Motives

The aim of this research was to examine how organizational and individual factors, in concert, shape corruption. We examined whether the ethical climate of organizations is related to corruption, and if so, whether it affects corruption through individual motives for corruption.

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The Impact of International Cooperation on FCPA Enforcement

This paper’s goal is to analyze the impact of the UNCAC and the OECD Convention in improving international cooperation in foreign bribery. For the purposes of this study, the U.S. actions will be used as a proxy to determine if the OECD Anti-Bribery Convention and the UNCAC were able to enhance the articulation between countries. Since the U.S. was the only country to have a statute that forbade foreign bribery before the OECD Convention, it is useful to perceive how the U.S. has implemented mechanisms of coordination among other countries when bringing FCPA cases, after other countries adopted the Convention.

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Does External Auditing Combat Corruption?

This paper aims to document whether firms with audited financial statements pay lower bribes to get contracts than firms without audited financial statements. In other words, this study assesses whether external auditing helps combat corruption. 

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The Outsized Influence of the FCPA?

The current power and influence of the Foreign Corrupt Practices Act (“FCPA”) is really quite remarkable when one considers the statute was largely ignored for its first twenty-five years of existence. This statute, meant to reign in corruption by United States companies doing business abroad; has generated billions of dollars in revenue for the United States government; prompted the development of law firm practice groups and law school courses; become the subject of numerous scholarly articles; and has, arguably, made anti-bribery efforts the highest of priorities for multinational corporations engaged in robust compliance efforts.

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The Deterrent Effect of Anti-Bribery Law Enforcement on the Quality of Earnings

This paper investigates the quality of accounting information of bribe-paying firms and their competitors. We analyze a hand-collected sample of 241 enforced bribery cases under the US Foreign Corruption Practices Act (FCPA) during 1978-2015.

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McDonnell's Misapprehension of the Role of Access in Politics and Public Corruption

In its decision overturning former Virginia Governor Bob McDonnell’s bribery conviction in McDonnell v. United States, the United States Supreme Court narrowly construed the definition of official act, which is an element under most criminal public corruption statutes. The Court did so because it feared limiting gift-giving constituents’ access to public officials would limit all constituents’ access, thus inhibiting the political process. However, in doing so, the Court did not give adequate consideration to the countervailing policy arguments surrounding access in politics and misconstrued how federal corruption laws function.

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Foreign Corrupt Practices Act Continuity in a Transition Year

Like prior years, 2017 was notable for enforcement actions against business organizations across a wide industry spectrum, involving conduct around the globe, and ranging from egregious instances of corporate bribery executed at the highest levels of the company and involving hundreds of millions of dollars to garden variety allegations of sports tickets, internships for family members of alleged foreign officials, and charitable donations.

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