메뉴 건너뛰기




Volumn 14, Issue , 1999, Pages 161-261

The Foreign Corrupt Practices Act: An international perspective

Author keywords

Corruption; Fraud; Internal control; Legislation; USA

Indexed keywords


EID: 84986135929     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909910269878     Document Type: Review
Times cited : (4)

References (425)
  • 1
    • 84986172972 scopus 로고
    • Should the FCPA be abolished?
    • April
    • Aggarwal, R. and Kim, S.H. (1982), “Should the FCPA be abolished?”, Internal Auditor, April, p. 21.
    • (1982) Internal Auditor , pp. 21
    • Aggarwal, R.1    Kim, S.H.2
  • 2
    • 84986067366 scopus 로고
    • Compliance with the Foreign Corrupt Practices Act of 1977
    • AICPA, AICPA Professional Standards, Au 964213, AICPA, New York, NY
    • AICPA (1977), “Compliance with the Foreign Corrupt Practices Act of 1977”, Reporting on Internal Control: Audit Interpretation of AU Section 642, AICPA Professional Standards, No. 1, Au 964213, AICPA, New York, NY.
    • (1977) Reporting on Internal Control: Audit Interpretation of AU Section 642 , Issue.1
  • 8
    • 84986067361 scopus 로고
    • AICPA, Illegal Acts by Clients, SAS, AICPA, New York, NY, January
    • AICPA (1979), Illegal Acts by Clients, SAS No. 17, AICPA, New York, NY, January.
    • (1979) , Issue.17
  • 9
    • 84986143900 scopus 로고
    • AICPA, SAS, AICPA, New York, NY, July
    • AICPA (1980), Reporting on Internal Accounting Control, SAS No. 30, AICPA, New York, NY, July.
    • (1980) Reporting on Internal Accounting Control , Issue.30
  • 11
    • 84986028383 scopus 로고
    • AICPA, SAS, AICPA, New York, NY, April
    • AICPA (1988), Illegal Acts By Clients, SAS No. 54, AICPA, New York, NY, April.
    • (1988) Illegal Acts By Clients , Issue.54
  • 14
    • 84986033374 scopus 로고
    • Hearings Before the Subcommittee on International Economic Policy of the House Committee on International Relations
    • Quoted in, 94th Cong., 1st Sess
    • Alexander, D. (1975), Quoted in The Activities of American Multinational Corporations Abroad, Hearings Before the Subcommittee on International Economic Policy of the House Committee on International Relations, 94th Cong., 1st Sess.
    • (1975) The Activities of American Multinational Corporations Abroad
    • Alexander, D.1
  • 15
    • 84986058206 scopus 로고
    • FCPA. A Guide to Section 13(b)(2) Accounting Requirements of the Securities Exchange Act of 1934
    • American Bar Association, Committee on Corporate Law and Accounting, Section of Corporation, Banking and Business Law, November
    • American Bar Association, Committee on Corporate Law and Accounting, Section of Corporation, Banking and Business Law (1978), “FCPA. A Guide to Section 13(b)(2) Accounting Requirements of the Securities Exchange Act of 1934”, The Business Lawyer, Vol. 14 November, p. 307.
    • (1978) The Business Lawyer , vol.14 , pp. 307
  • 16
    • 21344490868 scopus 로고
    • Management reports on internal control: a legal perspective
    • American Bar Association, Committee on Corporate Law and Accounting, Section of Corporation, Banking and Business Law, February
    • American Bar Association, Committee on Corporate Law and Accounting, Section of Corporation, Banking and Business Law (1994), “Management reports on internal control: a legal perspective”, The Business Lawyer, Vol. 49, February, pp. 890-946.
    • (1994) The Business Lawyer , vol.49 , pp. 890-946
  • 18
  • 20
    • 84986049028 scopus 로고
    • Complying with the Foreign Corrupt Practices Act
    • Aronoff, A. (1991), “Complying with the Foreign Corrupt Practices Act”, Business America, pp. 10-11.
    • (1991) Business America , pp. 10-11
    • Aronoff, A.1
  • 23
    • 84953590663 scopus 로고
    • The effects of the foreign corrupt practices on the independent auditor
    • May-December
    • Astrof, S. and Weiss, G. (1980), “The effects of the foreign corrupt practices on the independent auditor”, The Accounting Forum, May-December, p. 31.
    • (1980) The Accounting Forum , pp. 31
    • Astrof, S.1    Weiss, G.2
  • 24
    • 84986015527 scopus 로고
    • Taxes and accounting: broad sweep of new law
    • 1 August, Section D
    • Auerbach, N.E. (1978), “Taxes and accounting: broad sweep of new law”, New York Times, 1 August, Section D, p. 7.
    • (1978) New York Times , pp. 7
    • Auerbach, N.E.1
  • 25
    • 84986048910 scopus 로고    scopus 로고
    • Staying aboveboard overseas
    • March-April
    • Ayres, M.M. (1996), “Staying aboveboard overseas”, Financial Executive, Vol. 12, March-April, p. 38.
    • (1996) Financial Executive , vol.12 , pp. 38
    • Ayres, M.M.1
  • 29
    • 84986015498 scopus 로고
    • Statement of management on internal accounting control: comments on the SEC rule proposals (release no. 34)
    • Baker, T.E. et al. (1979), “Statement of management on internal accounting control: comments on the SEC rule proposals (release no. 34)”, Business Lawyer, Vol. 35, p. 311.
    • (1979) Business Lawyer , vol.35 , pp. 311
    • Baker, T.E.1
  • 30
    • 84986067282 scopus 로고
    • Banco Nacional de Cuba v. Sabbatino, 378 US 398, 415 n. 17
    • Banco Nacional de Cuba v. Sabbatino (1964), 378 US 398, 415 n. 17.
    • (1964)
  • 31
    • 15544384808 scopus 로고
    • The Foreign Corrupt Practices Act
    • January-February
    • Baruch, H. (1979), “The Foreign Corrupt Practices Act”, Harvard Business, January-February, p. 32.
    • (1979) Harvard Business , pp. 32
    • Baruch, H.1
  • 32
    • 84986067304 scopus 로고
    • The Conference Board, New York, NY
    • Basche, J. (1985), Unusual Foreign Payments, The Conference Board, New York, NY, p. 28.
    • (1985) Unusual Foreign Payments , pp. 28
    • Basche, J.1
  • 33
    • 84986048934 scopus 로고
    • A congressional response to the problem of questionable corporate payments abroad: The Foreign Corrupt Practices Act of 1977
    • Bathen, T.E. (1978), “A congressional response to the problem of questionable corporate payments abroad: The Foreign Corrupt Practices Act of 1977”, Law & Policy in International Business, Vol. 10, pp. 1253-304.
    • (1978) Law & Policy in International Business , vol.10 , pp. 1253-1304
    • Bathen, T.E.1
  • 35
    • 84986143841 scopus 로고
    • Bill S. 3664, 94th Cong., 2d Sess
    • Bill S. 3664 (1976), 94th Cong., 2d Sess.
    • (1976)
  • 36
    • 84986048927 scopus 로고
    • Bill S. 305, 95th Cong., 1st Sess
    • Bill S. 305 (1977), 95th Cong., 1st Sess.
    • (1977)
  • 37
    • 84986009184 scopus 로고
    • 915 F 2nd 1024
    • Billy Lamb and Carmon Willis v. Phillip Morris, Inc. (1990), 915 F 2nd 1024.
    • (1990)
  • 38
    • 84986085036 scopus 로고
    • Federal income taxation of corporations and stockholders
    • Bittker, B. and Eustice, J. (1971), “Federal income taxation of corporations and stockholders”, Fordham Law Review, Vol. 34, pp. 7-9.
    • (1971) Fordham Law Review , vol.34 , pp. 7-9
    • Bittker, B.1    Eustice, J.2
  • 39
    • 0007195713 scopus 로고
    • The Foreign Corrupt Practices Act: Disclosure Requirements and Management Integrity
    • Bottiglieri, W., Marder, M. and Paderon, E. (1991), “The Foreign Corrupt Practices Act: Disclosure Requirements and Management Integrity”, Sam Advanced Management Journal, pp. 21-7.
    • (1991) Sam Advanced Management Journal , pp. 21-27
    • Bottiglieri, W.1    Marder, M.2    Paderon, E.3
  • 41
    • 0031498101 scopus 로고    scopus 로고
    • Business ethics in Canada: distinctiveness and directions
    • April
    • Brook, L.J. (1997), “Business ethics in Canada: distinctiveness and directions”, Journal of Business Ethics, Vol. 16, April, p. 14.
    • (1997) Journal of Business Ethics , vol.16 , pp. 14
    • Brook, L.J.1
  • 42
    • 0040096274 scopus 로고
    • Accountability and the restraint of freedom: a deontological case for stricter standard of corporate disclosure
    • Brummer, J.J. (1986), “Accountability and the restraint of freedom: a deontological case for stricter standard of corporate disclosure”, Journal of Business Ethics, Vol. 5, p. 157.
    • (1986) Journal of Business Ethics , vol.5 , pp. 157
    • Brummer, J.J.1
  • 43
    • 84986067310 scopus 로고
    • The rush to confess all
    • 23 February
    • Business Week (1976), “The rush to confess all”, 23 February.
    • (1976) Business Week
  • 44
    • 84986121273 scopus 로고
    • Canada's flexible bribery standards
    • 13 June
    • Business Week (1977), “Canada's flexible bribery standards”, 13 June.
    • (1977) Business Week
  • 45
    • 84986024746 scopus 로고
    • The Antibribery Bill backfires
    • 17 April
    • Business Week (1978), “The Antibribery Bill backfires”, 17 April, p. 145.
    • (1978) Business Week , pp. 145
  • 46
    • 84986083779 scopus 로고
    • The Antibribery Act splits executives
    • 20 September
    • Business Week (1983), “The Antibribery Act splits executives”, 20 September.
    • (1983) Business Week
  • 47
    • 84986033139 scopus 로고
    • Capital wrap-up – competitiveness
    • 1 November
    • Business Week (1993), “Capital wrap-up – competitiveness”, 1 November.
    • (1993) Business Week
  • 48
    • 84986027851 scopus 로고
    • US law barring bribes blamed for millions in lost sales
    • 26 June, col. 5
    • Butterfield (1976), “US law barring bribes blamed for millions in lost sales”, New York Times, 26 June, col. 5, p. 1.
    • (1976) New York Times , pp. 1
  • 49
    • 0003108647 scopus 로고
    • Ethical managers make their own rules
    • Cadbury, A. (1987), “Ethical managers make their own rules”, Harvard Business Review, pp. 69-73.
    • (1987) Harvard Business Review , pp. 69-73
    • Cadbury, A.1
  • 50
    • 84986058189 scopus 로고
    • Calnetics v. Volkswagen of America, Inc
    • Calnetics v. Volkswagen of America, Inc. (1976).
    • (1976)
  • 51
    • 84986121292 scopus 로고
    • How Exxon officials agonized over making Italian contribution
    • 14 July
    • Carley, J. (1978), “How Exxon officials agonized over making Italian contribution”, Wall Street Journal, 14 July.
    • (1978) Wall Street Journal
    • Carley, J.1
  • 52
    • 84986015571 scopus 로고
    • Statement of the President on the United States export policy
    • 2 October
    • Carter, J. (1978), “Statement of the President on the United States export policy”, Weekly Comp. of Pres. Doc. 1631, 1633-34, Vol. 14, 2 October.
    • (1978) Weekly Comp. of Pres. Doc. 1631, 1633-34 , vol.14
    • Carter, J.1
  • 53
    • 84986161286 scopus 로고
    • Corporate standards and legal rules
    • Cary, W. (1962), “Corporate standards and legal rules”, California Law Review, Vol. 50, p. 408.
    • (1962) California Law Review , vol.50 , pp. 408
    • Cary, W.1
  • 54
    • 84948227882 scopus 로고
    • FCPA: The American antibribery legislation
    • Cascini, K. and Vanasco, R.R. (1992) “FCPA: The American antibribery legislation”, Management Auditing Journal, Vol. 7, pp. 24-19.
    • (1992) Management Auditing Journal , vol.7 , pp. 19-24
    • Cascini, K.1    Vanasco, R.R.2
  • 56
    • 84986143868 scopus 로고
    • Deception of auditors and falsification
    • July
    • Chira, R. (1979), “Deception of auditors and falsification”, The Journal of Accountancy, Vol. 148, July, pp. 61-71.
    • (1979) The Journal of Accountancy , vol.148 , pp. 61-71
    • Chira, R.1
  • 58
    • 84986161277 scopus 로고
    • Deductibility of questionable foreign payments
    • Chu, M. and Magraw, D. (1978), “Deductibility of questionable foreign payments”, Yale Law Journal, Vol. 87, p. 1091.
    • (1978) Yale Law Journal , vol.87 , pp. 1091
    • Chu, M.1    Magraw, D.2
  • 60
    • 84986161282 scopus 로고
    • Colin v. Central Penn National Bank
    • Colin v. Central Penn National Bank (1975).
    • (1975)
  • 61
    • 84971381360 scopus 로고
    • Commission of Sponsoring Organizations of the Treadway Commission, New York, NY
    • Commission of Sponsoring Organizations (1992), Internal Control – Integrated Framework, Commission of Sponsoring Organizations of the Treadway Commission, New York, NY.
    • (1992) Internal Control – Integrated Framework
  • 66
    • 7244241513 scopus 로고
    • How has internal auditing evolved since 1991
    • Courtemanche, G. (1991), “How has internal auditing evolved since 1991”, Internal Auditor, pp. 106-09.
    • (1991) Internal Auditor , pp. 106-109
    • Courtemanche, G.1
  • 67
    • 84986161256 scopus 로고
    • Legislation introduced to amend the FCPA
    • 23 June
    • CPA Letter (1980), “Legislation introduced to amend the FCPA”, 23 June, p. 27.
    • (1980) CPA Letter , pp. 27
  • 68
    • 84986025575 scopus 로고
    • The Foreign Corrupt Practices Act of 1979
    • Summer
    • Dardess, M.B. (1979), “The Foreign Corrupt Practices Act of 1979”, Kansas Law Review, Vol. 27, Summer, pp. 635-52.
    • (1979) Kansas Law Review , vol.27 , pp. 635-652
    • Dardess, M.B.1
  • 69
    • 84986058260 scopus 로고
    • GE pleads guilty. Will pay $69 M in fines, penalties
    • 14 August, 41 at II
    • Defense Contract Litigation Reporter (1992), “GE pleads guilty. Will pay $69 M in fines, penalties”, 14 August, 41 at II.
    • (1992) Defense Contract Litigation Reporter
  • 70
    • 84986024869 scopus 로고
    • Deloitte, Haskins & Sells
    • Deloitte, Haskins & Sells (1978), Internal Accounting Control, p. 5.
    • (1978) Internal Accounting Control , pp. 5
  • 72
    • 84986033192 scopus 로고
    • A comment on Michael W. Maher's the Foreign Corrupt Practices Act and internal audit
    • Abdel-Khalik, A.R., University Presses of Florida, Gainsville, FL
    • Dopuch, N. (1982), “A comment on Michael W. Maher's the Foreign Corrupt Practices Act and internal audit”, in Abdel-Khalik, A.R., Internal Control and the Impact of the Foreign Corrupt Practices Act, University Presses of Florida, Gainsville, FL.
    • (1982) Internal Control and the Impact of the Foreign Corrupt Practices Act
    • Dopuch, N.1
  • 73
    • 84993040005 scopus 로고
    • In Russia, bribery ban is causing difficulties
    • October
    • Dugan, C.F. and Lechtman, V.L. (1986), “In Russia, bribery ban is causing difficulties”, The National Law Journal, Vol. 19, October, p. C1.
    • (1986) The National Law Journal , vol.19 , pp. C1
    • Dugan, C.F.1    Lechtman, V.L.2
  • 74
    • 0346775016 scopus 로고
    • Foreign Corrupt Practices Act amendment: the Omnibus Trade and Competitiveness Act's focus on improvement investment opportunities
    • Earle, B.H. (1989), “Foreign Corrupt Practices Act amendment: the Omnibus Trade and Competitiveness Act's focus on improvement investment opportunities”, Cleveland State Law Review, Vol. 37, pp. 549-84.
    • (1989) Cleveland State Law Review , vol.37 , pp. 549-584
    • Earle, B.H.1
  • 75
    • 84986093491 scopus 로고    scopus 로고
    • Provisions, exceptions, enforcement
    • 15 February
    • East Asian Executive Reports (1996), “Provisions, exceptions, enforcement”, Vol. 18, 15 February.
    • (1996) East Asian Executive Reports , vol.18
  • 76
    • 84986048361 scopus 로고
    • Business bribes
    • Economist, ()
    • Economist (The) (1988), “Business bribes”, pp. 21-4.
    • (1988) The , pp. 21-24
  • 77
    • 84986142660 scopus 로고
    • On the take
    • Economist, 19 November
    • Economist (The) (1988), “On the take”, 19 November.
    • (1988) The
  • 78
    • 84986123221 scopus 로고
    • quoted in, Kimelman, J, “The lonely boy scout”, 16 August
    • Edwards, G. (1994), quoted in Kimelman, J., “The lonely boy scout”, Financial World, Vol. 163, 16 August, p. 50.
    • (1994) Financial World , vol.163 , pp. 50
    • Edwards, G.1
  • 79
    • 84986141364 scopus 로고
    • Global payoffs survey
    • 22 June
    • Egan, P. (1975), “Global payoffs survey”, Washington Post, 22 June.
    • (1975) Washington Post
    • Egan, P.1
  • 80
    • 0346068216 scopus 로고
    • Why overseas bribery won't last
    • June
    • Ettorre, B. (1994), “Why overseas bribery won't last”, Management Review, Vol. 83, June, p. 20.
    • (1994) Management Review , vol.83 , pp. 20
    • Ettorre, B.1
  • 82
    • 0000596973 scopus 로고
    • A traveler's guide to gifts and bribes
    • July- August
    • Fademan, J. (1986), “A traveler's guide to gifts and bribes”, Harvard Business Review, July- August, pp. 122-36.
    • (1986) Harvard Business Review , pp. 122-136
    • Fademan, J.1
  • 83
    • 84986009158 scopus 로고
    • Quantitative characteristics of accounting
    • Financial Accounting Standards Board, Stamford, CT
    • FASB (1980), “Quantitative characteristics of accounting”, Statement of Financial Accounting Concept No. 2, Financial Accounting Standards Board, Stamford, CT, p. xv.
    • (1980) Statement of Financial Accounting Concept No. 2 , pp. xv
  • 84
    • 84986161229 scopus 로고
    • Commerce Clearing House, Chicago, IL, para. 81, 701
    • Federal Securities Law Report (1978), Commerce Clearing House, Chicago, IL, para. 81, 701.
    • (1978) Federal Securities Law Report
  • 85
    • 0009372112 scopus 로고
    • Commerce Clearing House, Chicago, IL, para. 82-3
    • Federal Securities Law Reporter (1981), Commerce Clearing House, Chicago, IL, para. 82-3.
    • (1981) Federal Securities Law Reporter
  • 86
  • 89
    • 84986085063 scopus 로고
    • A comment on Michael W. Maher's The FCPA and Internal Audit
    • Abdel-Khalik, A.R., University Presses of Florida, Gainsville, FL
    • Fletcher, J.C. (1982), “A comment on Michael W. Maher's The FCPA and Internal Audit”, in Abdel-Khalik, A.R., Internal Control and the Impact of the Foreign Corrupt Practices Act, University Presses of Florida, Gainsville, FL.
    • (1982) Internal Control and the Impact of the Foreign Corrupt Practices Act
    • Fletcher, J.C.1
  • 90
    • 84986105501 scopus 로고
    • Foreign Corrupt Practices Act, Pub. No. 95-213, 91 Stat. 1494, December
    • Foreign Corrupt Practices Act (FCPA) (1977), Pub. No. 95-213, 91 Stat. 1494, December.
    • (1977) FCPA
  • 92
    • 84986009188 scopus 로고    scopus 로고
    • 29 October/reprinted in 2 FCPA Rep. at 711, 31 January 1981
    • FCPA Review Procedure Release No. 80-01, 29 October/reprinted in 2 FCPA Rep. at 711, 31 January 1981.
    • FCPA Review Procedure Release No. 80-01
  • 93
    • 84986085053 scopus 로고
    • 29 October/reprinted in 2 FCPA Rep. at 711, 31 January 1981
    • FCPA Review Procedure Release No. 80-02 (1980), 29 October/reprinted in 2 FCPA Rep. at 711, 31 January 1981.
    • (1980) FCPA Review Procedure Release No. 80-02
  • 94
    • 84986036584 scopus 로고
    • 29 October/reprinted in 2 FCPA Rep. at 712, 31 January 1981
    • FCPA Review Procedure Release No. 80-03 (1980), 29 October/reprinted in 2 FCPA Rep. at 712, 31 January 1981.
    • (1980) FCPA Review Procedure Release No. 80-03
  • 95
    • 84986036587 scopus 로고
    • 29 October/reprinted in 2 FCPA Rep. at 712, 31 January 1981
    • FCPA Review Procedure Release No.80-04 (1980), 29 October/reprinted in 2 FCPA Rep. at 712, 31 January 1981.
    • (1980) FCPA Review Procedure Release No.80-04
  • 96
    • 84986036599 scopus 로고
    • 25 November/reprinted in 2 FCPA Rep. at 713, 22 January 1982
    • FCPA Review Procedure Release No. 81-01 (1981), 25 November/reprinted in 2 FCPA Rep. at 713, 22 January 1982.
    • (1981) FCPA Review Procedure Release No. 81-01
  • 97
    • 84986085056 scopus 로고
    • 11 December/reprinted in 2 FCPA Rep. at 711, 22 January 1982
    • FCPA Review Procedure Release No. 81-02 (1981), 11 December/reprinted in 2 FCPA Rep. at 711, 22 January 1982.
    • (1981) FCPA Review Procedure Release No. 81-02
  • 98
    • 84986033107 scopus 로고
    • 27January/reprinted in 2 FCPA Rep. at 716, 18 October 1982
    • FCPA Review Procedure Release No. 82-01 (1982), 27January/reprinted in 2 FCPA Rep. at 716, 18 October 1982.
    • (1982) FCPA Review Procedure Release No. 82-01
  • 99
    • 84986085068 scopus 로고
    • 18 February 1982/reprinted in 2 FCPA Rep. at 716, 18 October 1982
    • FCPA Review Procedure Release No. 82-02 (1982), 18 February 1982/reprinted in 2 FCPA Rep. at 716, 18 October 1982.
    • (1982) FCPA Review Procedure Release No. 82-02
  • 100
    • 84986172258 scopus 로고
    • 22 April/reprinted in 2 FCPA Rep. at 718, 31 December 1982
    • FCPA Review Procedure Release No. 82-03 (1982), 22 April/reprinted in 2 FCPA Rep. at 718, 31 December 1982.
    • (1982) FCPA Review Procedure Release No. 82-03
  • 101
    • 84986009197 scopus 로고
    • 11 November/reprinted in 2 FCPA Rep. at 718, 31 December 1982
    • FCPA Review Procedure Release No. 82-04 (1982), 11 November/reprinted in 2 FCPA Rep. at 718, 31 December 1982.
    • (1982) FCPA Review Procedure Release No. 82-04
  • 102
    • 84986161264 scopus 로고
    • 12 May/reprinted in 2 FCPA Rep. at 719, 24 October 1983
    • FCPA Review Procedure Release No.83-01 (1983), 12 May/reprinted in 2 FCPA Rep. at 719, 24 October 1983.
    • (1983) FCPA Review Procedure Release No.83-01
  • 103
    • 84986009574 scopus 로고
    • 26 July/reprinted in 2 FCPA Rep. at 720, 14 October 1983
    • FCPA Review Procedure Release No.83-03 (1983), 26 July/reprinted in 2 FCPA Rep. at 720, 14 October 1983.
    • (1983) FCPA Review Procedure Release No.83-03
  • 104
    • 84986009579 scopus 로고
    • 16 August/reprinted in 2 FCPA Rep. at 721, 31 October 1984
    • FCPA Review Procedure Release No. 84-01 (1984), 16 August/reprinted in 2 FCPA Rep. at 721, 31 October 1984.
    • (1984) FCPA Review Procedure Release No. 84-01
  • 105
    • 84986048489 scopus 로고
    • 20 August/reprinted in 2 FCPA Rep. at 722, 1 October 1985
    • FCPA Review Procedure Release No. 84-02 (1984), 20 August/reprinted in 2 FCPA Rep. at 722, 1 October 1985.
    • (1984) FCPA Review Procedure Release No. 84-02
  • 106
    • 84986165738 scopus 로고
    • 16 July/reprinted in 2 FCPA Rep. at 712, 1 October 1985
    • FCPA Review Procedure Release No. 85-01 (1985), 16 July/reprinted in 2 FCPA Rep. at 712, 1 October 1985.
    • (1985) FCPA Review Procedure Release No. 85-01
  • 108
    • 84986121268 scopus 로고
    • An examination of the accounting provisions of the FCPA
    • Feller, L.H. (1982), “An examination of the accounting provisions of the FCPA”, Syracuse Journal of International Law & Commerce, Vol. 9, pp. 245-54.
    • (1982) Syracuse Journal of International Law & Commerce , vol.9 , pp. 245-254
    • Feller, L.H.1
  • 109
    • 84993035017 scopus 로고
    • Argentine judge probes IBM contracts with tax agency
    • 20 June
    • Friedland, J. (1995), “Argentine judge probes IBM contracts with tax agency”, Wall Street Journal, 20 June, p. A12.
    • (1995) Wall Street Journal , pp. A12
    • Friedland, J.1
  • 110
    • 84986135015 scopus 로고
    • Remarks to the University of Kentucky Distinguished Speaker Series, University of Kentucky, Lexington, KY, 25 February
    • Friedman, S.J. (1981), The Accounting Provisions of the Foreign Corrupt Practices Act, Remarks to the University of Kentucky Distinguished Speaker Series, University of Kentucky, Lexington, KY, 25 February.
    • (1981) The Accounting Provisions of the Foreign Corrupt Practices Act
    • Friedman, S.J.1
  • 112
    • 84986137144 scopus 로고
    • Address to the national investor relations institute
    • Jr, SEC News Release, 30 September
    • Garrett, R. Jr (1975), “Address to the national investor relations institute”, SEC News Release, 30 September, p. 6.
    • (1975) , pp. 6
    • Garrett, R.1
  • 113
    • 84986075264 scopus 로고
    • Gelbar v. Keeler, (Civil No. 75-611-EAC/CD Colo., 25 February)
    • Gelbar v. Keeler (1975), (Civil No. 75-611-EAC/CD Colo., 25 February).
    • (1975)
  • 114
    • 84900265911 scopus 로고
    • Responsibilities of domestic corporate management under the Foreign Corrupt Practices Act
    • George, C.B. and Dundas, M.J. (1980), “Responsibilities of domestic corporate management under the Foreign Corrupt Practices Act”, Syracuse Law Review, Vol. 9, pp. 865-905.
    • (1980) Syracuse Law Review , vol.9 , pp. 865-905
    • George, C.B.1    Dundas, M.J.2
  • 115
    • 84986103907 scopus 로고
    • The Foreign Corrupt Practices Act review procedures: a quest for clarity
    • Winter
    • Georges, W.C. (1981), “The Foreign Corrupt Practices Act review procedures: a quest for clarity”, Cornell International Law Journal, Vol. 14, Winter, pp. 57-93.
    • (1981) Cornell International Law Journal , vol.14 , pp. 57-93
    • Georges, W.C.1
  • 116
    • 84986166023 scopus 로고
    • The Marcos Empire: gold, oil, land and cash
    • 16 March, at 1, col and at 18, col 3
    • Gerth (1986), “The Marcos Empire: gold, oil, land and cash”, New York Times, 16 March, at 1, col and at 18, col 3.
    • (1986) New York Times
  • 117
    • 84986009594 scopus 로고
    • Using the antitrust laws to combat overseas bribery by foreign companies: a step to even the odds in international trade
    • Gevurtz, F.A. (1987), “Using the antitrust laws to combat overseas bribery by foreign companies: a step to even the odds in international trade”, Virginia Journal of International Law, Vol. 27, pp. 211-72.
    • (1987) Virginia Journal of International Law , vol.27 , pp. 211-272
    • Gevurtz, F.A.1
  • 118
    • 84986075278 scopus 로고
    • Middle East response to US FCPA
    • Gillespie, K. (1987), “Middle East response to US FCPA”, California Management Review, Vol. 34 p. 28.
    • (1987) California Management Review , vol.34 , pp. 28
    • Gillespie, K.1
  • 119
    • 0009329004 scopus 로고
    • The sword that shields
    • May-June
    • Givant, N. (1994), “The sword that shields”, The China Business Review, Vol. 21, May-June, p. 29.
    • (1994) The China Business Review , vol.21 , pp. 29
    • Givant, N.1
  • 120
    • 84986135017 scopus 로고
    • Professional standards bulletins
    • Gleim Publications, Gainesville, FL
    • Gleim, I.N. (1992), “Professional standards bulletins”, CIA Examination Review, Gleim Publications, Gainesville, FL.
    • (1992) CIA Examination Review
    • Gleim, I.N.1
  • 121
    • 84986103886 scopus 로고
    • SIAS 1 – control: concepts and responsibilities
    • Gleim Publications, Gainesville, FL
    • Gleim, I.N. (1992), “SIAS 1 – control: concepts and responsibilities”, CIA Examinations Review, Gleim Publications, Gainesville, FL.
    • (1992) CIA Examinations Review
    • Gleim, I.N.1
  • 122
    • 84986103901 scopus 로고
    • Professional responsibilities issues in international law practice
    • Goebel (1981), “Professional responsibilities issues in international law practice”, American Journal of Comparative Law, Vol. 1, p. 27.
    • (1981) American Journal of Comparative Law , vol.1 , pp. 27
  • 123
    • 85049975779 scopus 로고
    • Accounting provisions of the Foreign Corrupt Practices Act – the federalization of corporate recordkeeping and internal control
    • Goelzer, D.L. (1979), “Accounting provisions of the Foreign Corrupt Practices Act – the federalization of corporate recordkeeping and internal control”, Journal of Corporate Law, Vol. 5, p. 20.
    • (1979) Journal of Corporate Law , vol.5 , pp. 20
    • Goelzer, D.L.1
  • 124
    • 84953588304 scopus 로고
    • Foreign corrupt practice act: a manager's guide
    • Fall
    • Graham, J.L. (1983), “Foreign corrupt practice act: a manager's guide”, Columbia Journal of World Business, Vol. 18, Fall, p. 90.
    • (1983) Columbia Journal of World Business , vol.18 , pp. 90
    • Graham, J.L.1
  • 125
    • 84986132249 scopus 로고
    • Accountant's liability: statutory, criminal and common law
    • Greenbaum, S. and Steinberg, M. (1980), “Accountant's liability: statutory, criminal and common law”, Loy, Vol. 13, p. 248.
    • (1980) Loy , vol.13 , pp. 248
    • Greenbaum, S.1    Steinberg, M.2
  • 126
    • 84986075306 scopus 로고
    • The impact of the Foreign Corrupt Practices Act of 1977 on corporate behavior
    • Greneias, G.C. and Windsor, D. (1979), “The impact of the Foreign Corrupt Practices Act of 1977 on corporate behavior”, Vanderbilt Journal of Transnational Law, Vol. 12, p. 359.
    • (1979) Vanderbilt Journal of Transnational Law , vol.12 , pp. 359
    • Greneias, G.C.1    Windsor, D.2
  • 128
  • 129
    • 84913738665 scopus 로고
    • Sensitive foreign payments disclosures: the security market impact
    • SEC, Washington, DC, November
    • Griffin, P.A. (1977), “Sensitive foreign payments disclosures: the security market impact”, Report of the Advisory Committee on Corporation Disclosure, SEC, Washington, DC, November.
    • (1977) Report of the Advisory Committee on Corporation Disclosure
    • Griffin, P.A.1
  • 130
    • 84986049948 scopus 로고
    • Payoff is not acceptable practice
    • August
    • Griffith (1974), “Payoff is not acceptable practice”, Fortune, August, p. 124.
    • (1974) Fortune , pp. 124
  • 131
    • 84986096118 scopus 로고    scopus 로고
    • Letter to Rocco R. Vanasco, 18 April
    • Grossi, G. (1998), Letter to Rocco R. Vanasco, 18 April.
    • (1998)
    • Grossi, G.1
  • 132
    • 3042869226 scopus 로고
    • Harcourt Brace Jovanovich, Publishers, Chicago, IL
    • Guy, D.M., Alderman, C.W. and Winters, A.J. (1990), Auditing, Harcourt Brace Jovanovich, Publishers, Chicago, IL.
    • (1990) Auditing
    • Guy, D.M.1    Alderman, C.W.2    Winters, A.J.3
  • 133
    • 84986049899 scopus 로고
    • Is Bribery Defensible?
    • 5 October, Col. 6
    • Gwirtzman (1975), “Is Bribery Defensible?” New York Times, 5 October, p. 102, Col. 6.
    • (1975) New York Times , pp. 102
  • 134
    • 84986125088 scopus 로고
    • A blueprint for ethical conduct
    • June
    • Hanson, W.E. (1978), “A blueprint for ethical conduct”, Journal of Accountancy, June, p. 82.
    • (1978) Journal of Accountancy , pp. 82
    • Hanson, W.E.1
  • 135
    • 84986024985 scopus 로고    scopus 로고
    • Update
    • Quoted in, February
    • Harding, F. (1998), Quoted in “Update”, Internal Auditor, February, p.13.
    • (1998) Internal Auditor , pp. 13
    • Harding, F.1
  • 136
    • 84986132792 scopus 로고
    • Lockheed faces possible suspension on air force contracts after indictment
    • 14 June
    • Harris, R.J. and Ricks, T.E. (1994), “Lockheed faces possible suspension on air force contracts after indictment”, Wall Street Journal, 14 June, p. A12.
    • (1994) Wall Street Journal , pp. A12
    • Harris, R.J.1    Ricks, T.E.2
  • 137
    • 84986040550 scopus 로고    scopus 로고
    • address at the Institute for Economic Conference on Corruption on the World Economy, 17 April
    • Heimann, F.F. (1996), International Corruption and Corporate Codes of Conduct, address at the Institute for Economic Conference on Corruption on the World Economy, 17 April.
    • (1996) International Corruption and Corporate Codes of Conduct
    • Heimann, F.F.1
  • 139
    • 0346068216 scopus 로고
    • Why overseas bribery won't last
    • quoted in Ettorre, B., June
    • Hershman, M.J. (1994), quoted in Ettorre, B., “Why overseas bribery won't last”, Management Review, Vol. 83, June, p. 20.
    • (1994) Management Review , vol.83 , pp. 20
    • Hershman, M.J.1
  • 141
    • 84986130606 scopus 로고
    • Hochfelder v. Ernst & Ernst, 503 F. 2nd 1100
    • Hochfelder v. Ernst & Ernst (1976), 503 F. 2nd 1100.
    • (1976)
  • 142
    • 84986153564 scopus 로고
    • 95th Cong. 1st Sess 4
    • House Committee on Interstate and Foreign Commerce (1977), Unlawful Corporate Payments Acts of 1977, 95th Cong. 1st Sess 4.
    • (1977) Unlawful Corporate Payments Acts of 1977
  • 143
    • 84986041180 scopus 로고    scopus 로고
    • (1976), 94th Cong., 2d Sess
    • HR 149 (1976), 94th Cong., 2d Sess.
    • HR 149
  • 144
    • 84986041174 scopus 로고    scopus 로고
    • (1977), 95th Cong. 1st Sess, 123 Cong. Rec. 36, 303
    • HR 3815 (1977), 95th Cong. 1st Sess, 123 Cong. Rec. 36, 303.
    • HR 3815
  • 145
    • 84986043393 scopus 로고
    • 95th Cong, 1st Sess, 4
    • HR Report No. 640 (1977), 95th Cong, 1st Sess, 4.
    • (1977) HR Report No. 640
  • 148
    • 84986043405 scopus 로고
    • The Foreign Trade Practices Act of 1983
    • 101th Cong., 2d Sess
    • HR 2157 (1983), “The Foreign Trade Practices Act of 1983”, 101th Cong., 2d Sess.
    • (1983) HR 2157
  • 149
    • 84986043400 scopus 로고
    • The Trade Partnership Act of 1985
    • 103th Cong., 2d Sess
    • HR 3522 (1985), “The Trade Partnership Act of 1985”, 103th Cong., 2d Sess.
    • (1985) HR 3522
  • 150
    • 84986043402 scopus 로고
    • Foreign Trade Act of 1986
    • 104th Cong., 2d Sess
    • HR 4389 (1986), “Foreign Trade Act of 1986”, 104th Cong., 2d Sess.
    • (1986) HR 4389
  • 151
    • 84986124266 scopus 로고
    • The Export Enhancement Act of 1986
    • 104th Cong., 2d Sess
    • HR 4708 (1986), “The Export Enhancement Act of 1986”, 104th Cong., 2d Sess.
    • (1986) HR 4708
  • 152
    • 84986101461 scopus 로고
    • The Trade and International Policy Reform of 1986
    • 104th Cong, 2d Sess
    • HR 4800 (1986), “The Trade and International Policy Reform of 1986”, 104th Cong, 2d Sess.
    • (1986) HR 4800
  • 153
    • 84986124292 scopus 로고
    • The Trade and International Economic Policy Reform Act of 1987
    • 6 January
    • HR 3 (1987), “The Trade and International Economic Policy Reform Act of 1987”, 6 January.
    • (1987) HR 3
  • 154
    • 84953590661 scopus 로고
    • What American business managers should know and do about international bribery
    • November-December
    • Hsi-Min and Welling, P. (1981), “What American business managers should know and do about international bribery”, Baylor Business Review, November-December, p. 8.
    • (1981) Baylor Business Review , pp. 8
    • Hsi-Min and Welling, P.1
  • 155
    • 84986015895 scopus 로고
    • Foreign bribery trials may show US knew of some payments
    • 5 October, Col. 6
    • Ignatius, D. (1978), “Foreign bribery trials may show US knew of some payments”, Wall Street Journal, 5 October, Col. 6, p. 1.
    • (1978) Wall Street Journal , pp. 1
    • Ignatius, D.1
  • 156
    • 84986124279 scopus 로고
    • Department proposes two new actions to deal with international problem of bribery
    • Ingersoll, B. (1976), “Department proposes two new actions to deal with international problem of bribery”, Department of State Bulletin, Vol. 74, p. 475.
    • (1976) Department of State Bulletin , vol.74 , pp. 475
    • Ingersoll, B.1
  • 158
    • 84986066227 scopus 로고
    • The Institute of Internal Auditors, SIAS, Altamonte Springs, FL
    • Institute of Internal Auditors (1977), Control Concepts and Responsibilities, The Institute of Internal Auditors, SIAS No. 1, Altamonte Springs, FL.
    • (1977) Control Concepts and Responsibilities , Issue.1
  • 159
    • 84986147162 scopus 로고
    • SIAS, The Institute of Internal Auditors, Altamonte Spring, FL, June
    • Institute of Internal Auditors (1979), Communication with the Board of Directors, SIAS No. 7, The Institute of Internal Auditors, Altamonte Spring, FL, June.
    • (1979) Communication with the Board of Directors , Issue.7
  • 163
    • 84986103446 scopus 로고
    • Performance of Audit Work – Materiality
    • PSB
    • Institute of Internal Auditors (1985), “Performance of Audit Work – Materiality” PSB No. 85-4.
    • (1985) , Issue.85-4
  • 164
    • 84986066264 scopus 로고
    • OECD nations approved bribery ban
    • January
    • Institute of Internal Auditors (1988), “OECD nations approved bribery ban”, IIA Today, January, p. 4.
    • (1988) IIA Today , pp. 4
  • 165
    • 84986007546 scopus 로고
    • Report on export disincentives
    • February
    • Interagency Export Disincentive Task Force (1980), “Report on export disincentives”, Cornell International Law Journal, Vol. 8, February.
    • (1980) Cornell International Law Journal , vol.8
  • 166
    • 84986133940 scopus 로고
    • Recommendations to combat extortion and bribery in business transactions
    • International Chamber of Commerce (ICC), Commission on Ethical Practices
    • International Chamber of Commerce (ICC), Commission on Ethical Practices (1978), “Recommendations to combat extortion and bribery in business transactions”, Legal Materials, Vol. 17, p. 417.
    • (1978) Legal Materials , vol.17 , pp. 417
  • 168
    • 84986066272 scopus 로고
    • Justice department offers advice on whether payments are illegal
    • May
    • Journal of Accountancy (1980), “Justice department offers advice on whether payments are illegal”, May, p. 14.
    • (1980) Journal of Accountancy , pp. 14
  • 169
    • 84986103430 scopus 로고
    • SEC will abide by justice's enforcement determination on proposed foreign payments
    • October
    • Journal of Accountancy (1980), “SEC will abide by justice's enforcement determination on proposed foreign payments”, October, p. 10.
    • (1980) Journal of Accountancy , pp. 10
  • 170
    • 84953590676 scopus 로고
    • Senate banking panel votes on FCPA
    • October
    • Journal of Accountancy (1981), “Senate banking panel votes on FCPA”, October, p. 3.
    • (1981) Journal of Accountancy , pp. 3
  • 171
    • 84986046007 scopus 로고    scopus 로고
    • A call for an international anti-corruption and bribery act
    • July-December
    • Journal of Financial Management and Analysis (1996), “A call for an international anti-corruption and bribery act”, Vol. 10, July-December, pp. 85-6.
    • (1996) Journal of Financial Management and Analysis , vol.10 , pp. 85-86
  • 172
    • 49449127894 scopus 로고
    • The phenomenon of international bribery
    • February
    • Kaikati, J.G. (1977), “The phenomenon of international bribery”, Business Horizons, February, pp. 12-37.
    • (1977) Business Horizons , pp. 12-37
    • Kaikati, J.G.1
  • 173
    • 0001850180 scopus 로고
    • American bribery legislation: an obstacle to international marketing
    • Fall
    • Kaikati, J.G. and Label, W.A. (1980), “American bribery legislation: an obstacle to international marketing”, Journal of Marketing, Vol. 44, Fall, pp. 38-43.
    • (1980) Journal of Marketing , vol.44 , pp. 38-43
    • Kaikati, J.G.1    Label, W.A.2
  • 175
    • 0348034726 scopus 로고    scopus 로고
    • The real cost of doing business
    • January
    • Kaltenheuser, S. (1997), “The real cost of doing business”, World Trade, January, pp. 80-83.
    • (1997) World Trade , pp. 80-83
    • Kaltenheuser, S.1
  • 176
    • 84986136532 scopus 로고
    • Kardon v. National Gypsum Co., 69 F. Supp. 512/E.D. Pa
    • Kardon v. National Gypsum Co. (1946), 69 F. Supp. 512/E.D. Pa.
    • (1946)
  • 179
    • 84930714264 scopus 로고
    • On repealing the Foreign Corrupt Practices Act: survey and assessment
    • Fall
    • Kim, S.H. (1981), “On repealing the Foreign Corrupt Practices Act: survey and assessment”, Columbia Journal of World Business, Fall, pp. 16-21.
    • (1981) Columbia Journal of World Business , pp. 16-21
    • Kim, S.H.1
  • 180
    • 84986043126 scopus 로고
    • The lonely boy scout
    • 16 August
    • Kimelman, J. (1994), “The lonely boy scout”, Financial World, Vol. 163, 16 August, p. 50.
    • (1994) Financial World , vol.163 , pp. 50
    • Kimelman, J.1
  • 181
    • 84986015865 scopus 로고
    • 493 US/S. Ct 701
    • Kirkpatrick v. Environmental Tectonics Co International (1990), 493 US/S. Ct 701.
    • (1990)
  • 182
    • 84952492123 scopus 로고
    • Bribery of foreign officials – a call for change in the law of Canada
    • December
    • Klotz, J.M. (1994), “Bribery of foreign officials – a call for change in the law of Canada”, Canadian Bar Review, Vol. 73, December, pp. 467-91.
    • (1994) Canadian Bar Review , vol.73 , pp. 467-491
    • Klotz, J.M.1
  • 183
    • 84986041162 scopus 로고
    • Complying with the FCPA in an era of globalized trade: a primer for US businesses. Part I: provisions, exceptions, enforcement’
    • October
    • Klubes, B.B. and Iraola, R. (1995), “Complying with the FCPA in an era of globalized trade: a primer for US businesses. Part I: provisions, exceptions, enforcement’’, Corporate Counsel's Quarterly, Vol. 11, October, p. 58.
    • (1995) Corporate Counsel's Quarterly , vol.11 , pp. 58
    • Klubes, B.B.1    Iraola, R.2
  • 184
    • 84920839855 scopus 로고
    • The Foreign Corrupt Practices Act of 1977: a unilateral solution to the international problem
    • Lashbrook, E.C. (1979), “The Foreign Corrupt Practices Act of 1977: a unilateral solution to the international problem”, Cornell International Law Journal, Vol. 12, pp. 277-43.
    • (1979) Cornell International Law Journal , vol.12 , pp. 243-277
    • Lashbrook, E.C.1
  • 185
    • 84986066159 scopus 로고
    • Damage to governments friendly to US is seen in disclosure of Lockheed bribes
    • 9 February, Col. 1
    • Laundauer, J. (1976), “Damage to governments friendly to US is seen in disclosure of Lockheed bribes”, Wall Street Journal, 9 February, Col. 1, p. 7.
    • (1976) Wall Street Journal , pp. 7
    • Laundauer, J.1
  • 186
    • 84986124662 scopus 로고
    • Lockheed aid to military Japan faction blasted in senate study of multinationals
    • 5 February, Col. 1
    • Laundauer, J. (1976), “Lockheed aid to military Japan faction blasted in senate study of multinationals”, Wall Street Journal, 5 February, Col. 1, p. 5.
    • (1976) Wall Street Journal , pp. 5
    • Laundauer, J.1
  • 187
    • 84986124668 scopus 로고
    • Restructuring business transactions
    • 28 January
    • Laundauer, J. (1979), “Restructuring business transactions”, Wall Street Journal, 28 January.
    • (1979) Wall Street Journal
    • Laundauer, J.1
  • 188
    • 84986124659 scopus 로고
    • US will clarify statute on corrupt acts by American firms operating overseas
    • 21 September
    • Laundauer, J. (1979), “US will clarify statute on corrupt acts by American firms operating overseas”, Wall Street Journal, 21 September, p. 2.
    • (1979) Wall Street Journal , pp. 2
    • Laundauer, J.1
  • 189
    • 84986124688 scopus 로고
    • Antibribery law uncertainties persist despite President's call for clarification’
    • 30 May
    • Laundauer, J. (1979), “Antibribery law uncertainties persist despite President's call for clarification’’, Wall Street Journal, 30 May, p. 12.
    • (1979) Wall Street Journal , pp. 12
    • Laundauer, J.1
  • 190
    • 9844235116 scopus 로고    scopus 로고
    • Nations try to match US on biz bribe law/but lawyers still argue over the meaning of the FCPA
    • 20 January
    • Lavelle, M. (1997), “Nations try to match US on biz bribe law/but lawyers still argue over the meaning of the FCPA”, The National Law Journal, Vol. 19, 20 January, p. B1.
    • (1997) The National Law Journal , vol.19 , pp. B1
    • Lavelle, M.1
  • 192
    • 84986025053 scopus 로고
    • Corruption and the Foreign Corrupt Practices Act of 1977
    • Fall
    • Lesser, F.B. (1977), “Corruption and the Foreign Corrupt Practices Act of 1977”, University of Michigan Journal of Law Reform, Vol. 13, Fall, pp. 158-94.
    • (1977) University of Michigan Journal of Law Reform , vol.13 , pp. 158-194
    • Lesser, F.B.1
  • 193
  • 194
    • 84955631269 scopus 로고
    • The criminalization of American extraterritorial bribery: the effect of the Foreign Corrupt Practices Act of 1977
    • Winter
    • Lochner, S.J. (1981), “The criminalization of American extraterritorial bribery: the effect of the Foreign Corrupt Practices Act of 1977”, New York University Journal of International Law and Politics, Vol. 13, Winter, pp. 645-74.
    • (1981) New York University Journal of International Law and Politics , vol.13 , pp. 645-674
    • Lochner, S.J.1
  • 196
    • 0009178484 scopus 로고
    • The ethical issues of international bribery: a study of attitudes among US business professionals
    • Longnecker, J.G., McKinney, J.A. and Moore, C.W. (1988), “The ethical issues of international bribery: a study of attitudes among US business professionals”, Journal of Business Ethics, Vol. 7, pp. 341-6.
    • (1988) Journal of Business Ethics , vol.7 , pp. 341-346
    • Longnecker, J.G.1    McKinney, J.A.2    Moore, C.W.3
  • 197
    • 0348035581 scopus 로고
    • Reviewing the situation: What Is to Be Done With the Foreign Corrupt Practices Act?
    • Longobardi, L. (1987), “Reviewing the situation: What Is to Be Done With the Foreign Corrupt Practices Act?”, Vanderbilt Journal of Transnational Law, Vol. 21, pp. 431-94.
    • (1987) Vanderbilt Journal of Transnational Law , vol.21 , pp. 431-494
    • Longobardi, L.1
  • 198
    • 84986121391 scopus 로고
    • Questionable corporate payments and the federal securities laws
    • Lowenfels, R. (1976), “Questionable corporate payments and the federal securities laws”, New York University Legal Review, Vol. 311.
    • (1976) New York University Legal Review , vol.311
    • Lowenfels, R.1
  • 199
    • 84986015782 scopus 로고
    • Disclosure of payments to foreign governments officials under the Securities Act
    • Lowenfels, R. (1976), “Disclosure of payments to foreign governments officials under the Securities Act”, Harvard Law Review, Vol. 89, p. 1818.
    • (1976) Harvard Law Review , vol.89 , pp. 1818
    • Lowenfels, R.1
  • 200
    • 84986049995 scopus 로고
    • The Foreign Corrupt Practices Act of 1977: a private right or action
    • Lyle, M.F. (1979), “The Foreign Corrupt Practices Act of 1977: a private right or action”, Vanderbilt Journal of Transnational Law, Vol. 12, pp. 735-55.
    • (1979) Vanderbilt Journal of Transnational Law , vol.12 , pp. 735-755
    • Lyle, M.F.1
  • 201
    • 84986121427 scopus 로고    scopus 로고
    • Super 301 quietly rides off into sunset
    • 25 September
    • Maggs, J. (1996), “Super 301 quietly rides off into sunset”, Journal of Commerce and Commercial, Vol. 409, 25 September, p. 1.
    • (1996) Journal of Commerce and Commercial , vol.409 , pp. 1
    • Maggs, J.1
  • 202
    • 0011510731 scopus 로고
    • Impact of regulation on controls: firms’ response to FCPA
    • October
    • Maher, M.W. (1981), “Impact of regulation on controls: firms’ response to FCPA”, Accounting Review, October, pp. 751-70.
    • (1981) Accounting Review , pp. 751-770
    • Maher, M.W.1
  • 203
    • 84986125510 scopus 로고
    • The Foreign Corrupt Practices Act and internal audit
    • Abdel-Khalik, A.R., University Presses of Florida, Gainesville, FL
    • Maher, M.W. (1982), “The Foreign Corrupt Practices Act and internal audit”, in Abdel-Khalik, A.R., Internal Control and the Impact of the Foreign Corrupt Practices Act, University Presses of Florida, Gainesville, FL.
    • (1982) Internal Control and the Impact of the Foreign Corrupt Practices Act
    • Maher, M.W.1
  • 204
    • 84986069069 scopus 로고
    • S. 708: an amended version of the Foreign Corrupt Practices Act
    • Marinaccio, C.L. (1982), “S. 708: an amended version of the Foreign Corrupt Practices Act”, Syracuse Journal of International Law and Commerce, Vol. 9, pp. 345-53.
    • (1982) Syracuse Journal of International Law and Commerce , vol.9 , pp. 345-353
    • Marinaccio, C.L.1
  • 205
    • 84986095554 scopus 로고
    • Interview – Hugh Marsh
    • April
    • Marsh, H.L. (1988), “Interview – Hugh Marsh”, The Internal Auditor, April, pp. 5-9.
    • (1988) The Internal Auditor , pp. 5-9
    • Marsh, H.L.1
  • 206
  • 208
    • 84953584327 scopus 로고
    • Illegal payments abroad: Congress’ response
    • 30 October
    • McCoy and Griffin (1978), “Illegal payments abroad: Congress’ response”, The Legal Times of Washington, 30 October, p. 8.
    • (1978) The Legal Times of Washington , pp. 8
  • 209
    • 84986069078 scopus 로고
    • Auditing under the Foreign Corrupt Practices Act
    • Hubbard, T.D., Ellison, D.J. and Strawser, R.H., Dame Publications, Houston, TX
    • McKee, T.E. (1983), “Auditing under the Foreign Corrupt Practices Act”, in Hubbard, T.D., Ellison, D.J. and Strawser, R.H., Readings and Cases in Auditing, Dame Publications, Houston, TX.
    • (1983) Readings and Cases in Auditing
    • McKee, T.E.1
  • 210
    • 77951488926 scopus 로고
    • The criminalization of questionable foreign payments by corporations: a comparative legal systems analysis
    • May
    • McLaughlin, G.T. (1978), “The criminalization of questionable foreign payments by corporations: a comparative legal systems analysis”, Fordham Law Review, Vol. 46, May, pp. 1071-114.
    • (1978) Fordham Law Review , vol.46 , pp. 1071-1114
    • McLaughlin, G.T.1
  • 211
    • 84986069108 scopus 로고
    • Accounting for corporate misconduct abroad: the Foreign Corrupt Practices Act of 1977
    • Summer
    • McLaughlin, G.T. (1979), “Accounting for corporate misconduct abroad: the Foreign Corrupt Practices Act of 1977”, Cornell International Law Journal, Vol. 12, Summer, pp. 293-307.
    • (1979) Cornell International Law Journal , vol.12 , pp. 293-307
    • McLaughlin, G.T.1
  • 212
    • 0346068216 scopus 로고
    • Why overseas bribery won't last
    • Quoted in Ettorre, B., June
    • McNamara, R. (1994), Quoted in Ettorre, B., “Why overseas bribery won't last”, Management Review, Vol. 8, June, pp. 20-24.
    • (1994) Management Review , vol.8 , pp. 20-24
    • McNamara, R.1
  • 213
    • 84925902067 scopus 로고
    • Questionable corporate payments abroad: an antitrust approach
    • McManis, C.R. (1976), “Questionable corporate payments abroad: an antitrust approach”, Yale Law Journal, Vol. 86, pp. 215-57.
    • (1976) Yale Law Journal , vol.86 , pp. 215-257
    • McManis, C.R.1
  • 214
    • 84986148585 scopus 로고    scopus 로고
    • Securities: SEC brings enforcement action for foreign payments
    • April
    • Merrill, S.L. and Cohn, J.S. (1997), “Securities: SEC brings enforcement action for foreign payments”, International Commercial Litigation, Vol. 18, April, p. 48.
    • (1997) International Commercial Litigation , vol.18 , pp. 48
    • Merrill, S.L.1    Cohn, J.S.2
  • 215
    • 84986062485 scopus 로고
    • Treading the line between grease and bribery
    • January
    • Meyerowitz, S.A. (1987), “Treading the line between grease and bribery”, Business Marketing, January, p. 93.
    • (1987) Business Marketing , pp. 93
    • Meyerowitz, S.A.1
  • 216
    • 0009377723 scopus 로고
    • Crime, corruption and multinational business
    • July
    • Miles, G.L. (1995), “Crime, corruption and multinational business”, International Business, July, pp. 34-5.
    • (1995) International Business , pp. 34-35
    • Miles, G.L.1
  • 217
    • 84986069108 scopus 로고
    • Accounting for corporate misconduct abroad: the Foreign Corrupt Practices Act of 1997
    • Summer
    • Miller, J.L. (1979), “Accounting for corporate misconduct abroad: the Foreign Corrupt Practices Act of 1997”, Cornell International Law Journal, Vol. 12, Summer, pp. 273-307.
    • (1979) Cornell International Law Journal , vol.12 , pp. 273-307
    • Miller, J.L.1
  • 218
    • 84986069098 scopus 로고    scopus 로고
    • Japanese bribery scandal widening
    • 17 February
    • Mizoguchi, K. (1998), “Japanese bribery scandal widening”, Chicago Sun-Times, 17 February, p. 48.
    • (1998) Chicago Sun-Times , pp. 48
    • Mizoguchi, K.1
  • 219
    • 84948223851 scopus 로고
    • Internal control and SEC enforcement actions
    • January
    • Moffeit, K.S. and Montandon, L. (1994), “Internal control and SEC enforcement actions”, CPA Journal, Vol. 62, January, pp. 50-51.
    • (1994) CPA Journal , vol.62 , pp. 50-51
    • Moffeit, K.S.1    Montandon, L.2
  • 221
    • 84986089978 scopus 로고
    • In search of an international solution to bribery: the impact of the Foreign Corrupt Practices Act of 1997 on corporate behavior
    • Spring
    • Morgan, S.M. (1979), “In search of an international solution to bribery: the impact of the Foreign Corrupt Practices Act of 1997 on corporate behavior”, Vanderbilt Journal of Transnational Law, Vol. 12, Spring, pp. 359-92.
    • (1979) Vanderbilt Journal of Transnational Law , vol.12 , pp. 359-392
    • Morgan, S.M.1
  • 222
    • 84968064566 scopus 로고
    • Payoffs to foreign officials: time for more national responsibility
    • Murphy, M.E. (1976), “Payoffs to foreign officials: time for more national responsibility”, American Bar Association Journal, Vol. 62, pp. 480-83.
    • (1976) American Bar Association Journal , vol.62 , pp. 480-483
    • Murphy, M.E.1
  • 223
    • 84986072439 scopus 로고    scopus 로고
    • Proposal being readied to help firms compete overseas while obeying US anti-bribery laws
    • 19 September
    • Music, K. (1996), “Proposal being readied to help firms compete overseas while obeying US anti-bribery laws”, The Oil Daily, Vol. 46, 19 September, p. 12.
    • (1996) The Oil Daily , vol.46 , pp. 12
    • Music, K.1
  • 224
    • 84986072445 scopus 로고
    • Bribes, kickbacks, and political contributions in foreign countries – the nature and scope of the Securities and Exchange Commission's power to regulate and control American corporate behavior
    • Nelson, D.K. (1979), “Bribes, kickbacks, and political contributions in foreign countries – the nature and scope of the Securities and Exchange Commission's power to regulate and control American corporate behavior”, Wisconsin Law Review, Vol. 53, pp. 1231-66.
    • (1979) Wisconsin Law Review , vol.53 , pp. 1231-1266
    • Nelson, D.K.1
  • 225
    • 84970520279 scopus 로고
    • 28 November
    • New York Times (1974), 28 November.
    • (1974) New York Times
  • 226
    • 84986104884 scopus 로고
    • Multinational payoffs abroad: international repercussion on domestic liabilities
    • 26 August
    • New York Times (1975), “Multinational payoffs abroad: international repercussion on domestic liabilities”, 26 August.
    • (1975) New York Times
  • 227
    • 84986151806 scopus 로고
    • CIA was aware of Lockheed bribes in Japan
    • 2 April, at 1, col. 1
    • New York Times (1976), “CIA was aware of Lockheed bribes in Japan”, 2 April, at 1, col. 1.
    • (1976) New York Times
  • 228
    • 84986066146 scopus 로고
    • Aluminum Co. of America reports to SEC about solicitation
    • 18 July 18, at 2, col. 2
    • New York Times (1976), “Aluminum Co. of America reports to SEC about solicitation”, 18 July 18, at 2, col. 2.
    • (1976) New York Times
  • 229
    • 84986115162 scopus 로고
    • The Koreans’ requests for corporate payments
    • 21 November, at 1, Col. 3
    • New York Times (1976), “The Koreans’ requests for corporate payments”, 21 November, at 1, Col. 3.
    • (1976) New York Times
  • 230
    • 84986089181 scopus 로고
    • US law against bribes balanced for millions in lost sales in Asia
    • 26 June
    • New York Times (1978), “US law against bribes balanced for millions in lost sales in Asia”, 26 June.
    • (1978) New York Times
  • 231
    • 84986153610 scopus 로고
    • Lockheed's history of alleged payoffs
    • 23 February, at 27
    • Newsweek (1976), “Lockheed's history of alleged payoffs”, 23 February, at 27.
    • (1976) Newsweek
  • 233
    • 84986124215 scopus 로고
    • The economics of extortion
    • November
    • North, J. (1978), “The economics of extortion”, Washington Monthly, Vol. 10, November, p. 29.
    • (1978) Washington Monthly , vol.10 , pp. 29
    • North, J.1
  • 234
    • 84953585127 scopus 로고
    • Corporate accountability and the FCPA
    • Vol. 50, December
    • Northam, R.E. (1980), “Corporate accountability and the FCPA”, The Accounting Forum, Vol. 50, December, p. 24.
    • (1980) The Accounting Forum , pp. 24
    • Northam, R.E.1
  • 235
    • 5344260796 scopus 로고
    • A part of Britain's Third World business deals
    • 22 February, col. 1
    • Nossiter, A. (1975), “A part of Britain's Third World business deals”, Washington Post, 22 February, col. 1, p. 9.
    • (1975) Washington Post , pp. 9
    • Nossiter, A.1
  • 237
    • 84986062752 scopus 로고
    • Declaration on international investment and multinational enterprises. guidelines for multinational enterprises
    • 21 June
    • OECD (1976), “Declaration on international investment and multinational enterprises. guidelines for multinational enterprises” Department of State Bulletin, Vol. 83, 21 June.
    • (1976) Department of State Bulletin , vol.83
  • 238
    • 0037814368 scopus 로고
    • Pub. L. 100-418, 102 Stat. 1107, USC (Sections) 78dd-1, 78dd-2
    • Omnibus Trade and Competitiveness Act of 1988 (1988), Pub. L. 100-418, 102 Stat. 1107, USC (Sections) 78dd-1, 78dd-2.
    • (1988) Omnibus Trade and Competitiveness Act of 1988
  • 239
    • 84986015770 scopus 로고
    • The Foreign Corrupt Practices Act: problems of extraterritorial application
    • Summer
    • O'Neill, S. (1979), “The Foreign Corrupt Practices Act: problems of extraterritorial application”, Vanderbilt Journal of Transnational Law, Vol. 12, Summer, p. 689.
    • (1979) Vanderbilt Journal of Transnational Law , vol.12 , pp. 689
    • O'Neill, S.1
  • 240
    • 84986094476 scopus 로고
    • Unlimited personal liability
    • Owen, D. (1992), “Unlimited personal liability”, Data Security, pp. 54-6.
    • (1992) Data Security , pp. 54-56
    • Owen, D.1
  • 242
    • 84986096106 scopus 로고
    • Lockheed pleads guilty to conspiring to violate anti-bribery regulations
    • 30 January
    • Pasztor, A. (1995), “Lockheed pleads guilty to conspiring to violate anti-bribery regulations”, Wall Street Journal, 30 January, p. B5C.
    • (1995) Wall Street Journal , pp. B5C
    • Pasztor, A.1
  • 243
    • 84986132809 scopus 로고
    • Some weapon makers are said to continue illicit foreign outlays
    • 5 November
    • Pasztor, A. and Ingersoll, B. (1993), “Some weapon makers are said to continue illicit foreign outlays”, Wall Street Journal, 5 November.
    • (1993) Wall Street Journal
    • Pasztor, A.1    Ingersoll, B.2
  • 244
    • 84986062761 scopus 로고    scopus 로고
    • Peat, Marwick, Mitchell & Co, (1978), 23 February
    • Peat, Marwick, Mitchell & Co. (1978), Executive Newsletter, Vol. 2, 23 February, p. 1.
    • Executive Newsletter , vol.2 , pp. 1
  • 246
    • 84986103356 scopus 로고
    • What is the price of security abroad?
    • Pisani, R.L. (1986), “What is the price of security abroad?”, Security Management, pp. 44-49.
    • (1986) Security Management , pp. 44-49
    • Pisani, R.L.1
  • 247
    • 84986007527 scopus 로고
    • The Foreign Corrupt Practices Act revisited: attempting to regulate ‘Ethical bribes’ in global business
    • Summer
    • Pitman, G.A. and Sanford, J.P. (1994), “The Foreign Corrupt Practices Act revisited: attempting to regulate ‘Ethical bribes’ in global business”, International Journal of Purchasing and Material Management, Vol. 30, Summer, p. 15.
    • (1994) International Journal of Purchasing and Material Management , vol.30 , pp. 15
    • Pitman, G.A.1    Sanford, J.P.2
  • 248
    • 84949820115 scopus 로고
    • Just say … may be
    • June
    • Piturro, M.C. (1992), “Just say … may be”, World Trade, June, pp. 86-91.
    • (1992) World Trade , pp. 86-91
    • Piturro, M.C.1
  • 249
    • 0348086668 scopus 로고
    • Quoted in “The rush to confess all”, 23 February
    • Pollack, I. (1976), Quoted in “The rush to confess all”, Business Week, 23 February.
    • (1976) Business Week
    • Pollack, I.1
  • 250
    • 85014605310 scopus 로고
    • Amending the Foreign Corrupt Practices Act of 1977: repeating the mistakes of the past?
    • Jr, Fall
    • Porrata-Doria, R. Jr (1985), “Amending the Foreign Corrupt Practices Act of 1977: repeating the mistakes of the past?”, Rutgers Law Review, Vol. 38, Fall, pp. 24-67.
    • (1985) Rutgers Law Review , vol.38 , pp. 24-67
    • Porrata-Doria, R.1
  • 253
    • 84986094494 scopus 로고
    • The Foreign Corrupt Practices Act: implications for the private practitioners
    • Primoff, L.R. (1982), “The Foreign Corrupt Practices Act: implications for the private practitioners”, Syracuse Journal of Law and Commerce, Vol. 9, pp. 325-37.
    • (1982) Syracuse Journal of Law and Commerce , vol.9 , pp. 325-337
    • Primoff, L.R.1
  • 254
    • 84986115133 scopus 로고
    • Letter to the Editor
    • 30 October
    • Proxmire, W. (1978), “Letter to the Editor”, Wall Street Journal, 30 October.
    • (1978) Wall Street Journal
    • Proxmire, W.1
  • 255
    • 84986132831 scopus 로고
    • International co-operation against bribery
    • July-December
    • Proxmire, W. (1989), “International co-operation against bribery”, Journal of Financial Management and Analysis, July-December, pp. 59-60.
    • (1989) Journal of Financial Management and Analysis , pp. 59-60
    • Proxmire, W.1
  • 256
    • 84986124644 scopus 로고
    • Public Law (1995), p. 213.
    • (1995) Public Law , pp. 213
  • 258
    • 84953590675 scopus 로고
    • Acknowledging the SEC as standard setter – heresy or accounting realism?
    • January
    • Radig, W.J. and Madison, R.L. (1981), “Acknowledging the SEC as standard setter – heresy or accounting realism?”, The Woman CPA, Vol. 43, January, p. 20.
    • (1981) The Woman CPA , vol.43 , pp. 20
    • Radig, W.J.1    Madison, R.L.2
  • 261
    • 84912531463 scopus 로고
    • Accounting and auditing implications of complying with the United States’ Foreign Corrupt Practices Act amendments of 1988
    • Reinstein, A. and Spalding, A.D. (1991), “Accounting and auditing implications of complying with the United States’ Foreign Corrupt Practices Act amendments of 1988”, The International Journal of Accounting, Vol. 26, p. 23.
    • (1991) The International Journal of Accounting , vol.26 , pp. 23
    • Reinstein, A.1    Spalding, A.D.2
  • 263
    • 4243966955 scopus 로고
    • South-Western Publishing, Cincinnati, OH
    • Ricchiute, D.N. (1992), Auditing, South-Western Publishing, Cincinnati, OH.
    • (1992) Auditing
    • Ricchiute, D.N.1
  • 264
    • 84986049989 scopus 로고
    • Antitrust consequences of United States corporate payments to foreign officials: applicability of Section 2(c) of the Robinson-Patman Act and Section 1 and 2 of the Sherman Act
    • Rill and Frank
    • Rill and Frank (1977), “Antitrust consequences of United States corporate payments to foreign officials: applicability of Section 2(c) of the Robinson-Patman Act and Section 1 and 2 of the Sherman Act”, Vanderbilt Law Review, Vol. 30, p. 131.
    • (1977) Vanderbilt Law Review , vol.30 , pp. 131
  • 265
    • 84953586842 scopus 로고
    • FCPA: where do we go from here?
    • April
    • Root, S.J. (1983), “FCPA: where do we go from here?”, The Internal Auditor, April, p. 28.
    • (1983) The Internal Auditor , pp. 28
    • Root, S.J.1
  • 266
    • 84953588666 scopus 로고
    • Broad significance in the SEC release
    • 14 May
    • Rowe, H. (1978), “Broad significance in the SEC release”, The Legal Times of Washington, 14 May, p. 8.
    • (1978) The Legal Times of Washington , pp. 8
    • Rowe, H.1
  • 267
    • 0344929925 scopus 로고
    • International aspects of the control of illicit payments
    • Rubin, S. (1982), “International aspects of the control of illicit payments”, Syracuse Journal of International Law and Commerce, Vol. 9, pp. 315-23.
    • (1982) Syracuse Journal of International Law and Commerce , vol.9 , pp. 315-323
    • Rubin, S.1
  • 269
    • 84986090871 scopus 로고
    • 94th Cong., 2d Sess
    • S.3379 (1976), 94th Cong., 2d Sess.
    • (1976) S.3379
  • 270
    • 84986090862 scopus 로고
    • 94th Cong. 2d Sess
    • S.3418 (1976), 94th Cong. 2d Sess.
    • (1976) S.3418
  • 274
    • 84986103503 scopus 로고
    • The Business Accounting and Foreign Trade Simplification Act
    • 99th Cong., 1st Sess, 10 June. Cong. Rec. S.1299-1301 7 February 1985
    • S. 430 (1986), “The Business Accounting and Foreign Trade Simplification Act”, 99th Cong., 1st Sess, 10 June. Cong. Rec. S.1299-1301 7 February 1985.
    • (1986) S. 430
  • 276
    • 84986078857 scopus 로고
    • Crisis at Lockheed
    • Wall Street Journal, 13 February, col. 5
    • Sansweet (1975), “Crisis at Lockheed,” Wall Street Journal, 13 February, col. 5, p. 1.
    • (1975) , pp. 1
  • 277
    • 0011405814 scopus 로고
    • The Institute of Internal Auditors, Altamonte Springs, FL
    • Sawyer, L.B. (1993), Internal Auditing, The Institute of Internal Auditors, Altamonte Springs, FL.
    • (1993) Internal Auditing
    • Sawyer, L.B.1
  • 278
    • 84986129654 scopus 로고
    • Stop the business bribery game
    • 21 April
    • Schildhaus, A. (1994), “Stop the business bribery game”, Journal of Commerce and Commercial, Vol. 400, 21 April, p. 6A.
    • (1994) Journal of Commerce and Commercial , vol.400 , pp. 6A
    • Schildhaus, A.1
  • 279
    • 84957362230 scopus 로고
    • Questionable payments drive stimulate competition, tougher internal controls
    • 23 June, col. 1
    • Schoor, J. (1978), “Questionable payments drive stimulate competition, tougher internal controls”, Wall Street Journal, 23 June, col. 1, p. 34.
    • (1978) Wall Street Journal , pp. 34
    • Schoor, J.1
  • 280
    • 84986147205 scopus 로고
    • SEC, Senate Committee on Banking and Currency, S. report No. 792, 73d Cong. 2d Sess 11
    • SEC, Senate Committee on Banking and Currency (1934), Federal Securities Act of 1934, S. report No. 792, 73d Cong. 2d Sess 11.
    • (1934) Federal Securities Act of 1934
  • 281
    • 84986041189 scopus 로고
    • SEC, Senate Committee on Banking and Currency, 19 July
    • SEC, Senate Committee on Banking and Currency (1971), Securities Act Release No. 5170, 19 July.
    • (1971) Securities Act Release No. 5170
  • 282
    • 79959768895 scopus 로고
    • SEC, Senate Committee on Banking and Currency, 8 March
    • SEC, Senate Committee on Banking and Currency (1974), Securities Act Release No. 5466, 8 March.
    • (1974) Securities Act Release No. 5466
  • 283
    • 84978579333 scopus 로고
    • SEC, Senate Committee on Banking and Currency, 14 October
    • SEC, Senate Committee on Banking and Currency (1975), Securities Act Release No. 5627, 14 October.
    • (1975) Securities Act Release No. 5627
  • 284
    • 84986147227 scopus 로고
    • SEC, Senate Committee on Banking and Currency, 17 CFR No. 230.405
    • SEC, Senate Committee on Banking and Currency (1976), Rule 405, 17 CFR No. 230.405.
    • (1976) Rule 405
  • 285
    • 84986041197 scopus 로고
    • SEC, Senate Committee on Banking and Currency, Report of the Securities and Exchange Commission on Questionable and Illegal Corporate Payments and Practices, submitted to the Senate Banking, Housing and Urban Affairs Committee, 12 May. Also, No., May 12, CCH, Chicago, IL
    • SEC, Senate Committee on Banking and Currency (1976), Report of the Securities and Exchange Commission on Questionable and Illegal Corporate Payments and Practices, submitted to the Senate Banking, Housing and Urban Affairs Committee, 12 May. Also, Federal Law Reports, No. 642, May 12, CCH, Chicago, IL.
    • (1976) Federal Law Reports , Issue.642
  • 286
  • 287
    • 84986147247 scopus 로고
    • SEC, Senate Committee on Banking and Currency, 16 February
    • SEC, Senate Committee on Banking and Currency (1978), Exchange Act Release No. 14-1478, 16 February.
    • (1978) Exchange Act Release No. 14-1478
  • 288
    • 84953585223 scopus 로고
    • SEC, Senate Committee on Banking and Currency, Fed. Sec. & Rep., 15 February
    • SEC, Senate Committee on Banking and Currency (1979), Securities Exchange Act Release No. 34-15570, Fed. Sec. & Rep., 15 February.
    • (1979) Securities Exchange Act Release No. 34-15570
  • 289
    • 84986164861 scopus 로고
    • SEC, Senate Committee on Banking and Currency, 17 CFR No. 240/13(b)(2)(1)
    • SEC, Senate Committee on Banking and Currency (1979), Regulation 13(b), 17 CFR No. 240/13(b)(2)(1).
    • (1979) Regulation 13(b)
  • 291
    • 84986090034 scopus 로고
    • SEC, Senate Committee on Banking and Currency, 54 Fed. Reg. 40, 134
    • SEC, Senate Committee on Banking and Currency (1980), Statement of Management on Internal Control, 54 Fed. Reg. 40, 134.
    • (1980) Statement of Management on Internal Control
  • 295
    • 84986038642 scopus 로고
    • (CCH), No. 96.352, filed on 9 March
    • SEC v. Aminex Resources Co. Trade Reg.Rep. (1978) (CCH), No. 96.352, filed on 9 March.
    • (1978)
  • 296
    • 84986038664 scopus 로고
    • SEC Reg. & L. Rep. (BNA) No. 513, at A-23, DDC, 9 July
    • SEC v. Clark Oil Refining Co. (1979), SEC Reg. & L. Rep. (BNA) No. 513, at A-23, DDC, 9 July.
    • (1979)
  • 297
    • 84986090850 scopus 로고
    • 493 F.2d 1304 6th Circ
    • SEC v. Coffey (1974), 493 F.2d 1304 6th Circ.
    • (1974)
  • 298
    • 84986125565 scopus 로고
    • Civil No. 75-1934/Doc., 19 November
    • SEC v. Eastern Freight Ways Inc. (1975), Civil No. 75-1934/Doc., 19 November.
    • (1975)
  • 299
    • 84986124707 scopus 로고
    • SEC v. Franchard Co. (1964).
    • (1964)
  • 300
    • 84986041246 scopus 로고
    • CCH Fed Sec L. Rep. 1194-764
    • SEC v. Mattel (1975), CCH Fed Sec L. Rep. 1194-764.
    • (1975)
  • 301
    • 84986041248 scopus 로고
    • Civ. No. 75-0324, DDC, filed 30 December
    • SEC v. Gulf Oil Corp. (1975), Civ. No. 75-0324, DDC, filed 30 December.
    • (1975)
  • 302
    • 84986125163 scopus 로고
    • 922, 9 July
    • SEC v. International Systems & Controls Corp. (1979), 44791 Fed Sec. L. Rep. (CCH), No. 96, 922, 9 July.
    • (1979) 44791 Fed Sec. L. Rep. (CCH) , Issue.96
  • 303
    • 84986115281 scopus 로고
    • Fed. Sec. L. Rep. (CCH) No. 95, 509 DDC
    • SEC v. Lockheed Aircraft Corp (1976), Fed. Sec. L. Rep. (CCH) No. 95, 509 DDC.
    • (1976) SEC v. Lockheed Aircraft Corp
  • 304
    • 84986066299 scopus 로고
    • Civil No. 78-C-3476, ND, IL, 30 August
    • SEC v. Katy Industries Inc. (1978), Civil No. 78-C-3476, ND, IL, 30 August.
    • (1978)
  • 305
    • 84986115271 scopus 로고
    • Civ 1959 SDNY filed 16 April
    • SEC v. Marlene Industries (1979), No. 79 Civ 1959 SDNY filed 16 April.
    • (1979) , Issue.79
  • 306
    • 84986038653 scopus 로고
    • 0656, DDC, filed 12 April
    • SEC v. Page Airways, Inc. (1978), No. 78-0656, DDC, filed 12 April.
    • (1978) , Issue.78
  • 307
    • 84986063404 scopus 로고
    • DDC, 4 August
    • SEC v. Ralph M. Parson Co. (1978), No. 78-1460, DDC, 4 August.
    • (1978) , Issue.78-1460
  • 308
    • 84986025852 scopus 로고
    • DDC, filed 13 August, reprinted in 2 FCPA Rep. at 689, 31 December 1982
    • SEC v. Sam P. Wallace, Co. (1981), No. 81-1915, DDC, filed 13 August, reprinted in 2 FCPA Rep. at 689, 31 December 1982.
    • (1981) , Issue.81-1915
  • 309
    • 84986125693 scopus 로고
    • SEC v. Tate (1982).
    • (1982)
  • 310
    • 84986012080 scopus 로고
    • 401 F. 2nd, 833
    • SEC v. Texas Gulf Sulphur Co. (1968), 401 F. 2nd, 833.
    • (1968)
  • 311
    • 84986125692 scopus 로고
    • DDC, filed 6 November/reprinted in 2 FCPA Rep. at 641-42, 31 December 1982
    • SEC v. Tesoro Petroleum Co. (1980), No. 80-2961, DDC, filed 6 November/reprinted in 2 FCPA Rep. at 641-42, 31 December 1982.
    • (1980) , Issue.80-2961
  • 312
    • 84986063411 scopus 로고    scopus 로고
    • Civil Action No. 1-97Cv0041, Lit Rel., 27 February
    • SEC v. Triton Energy (1997), Civil Action No. 1-97Cv0041, Lit Rel. No. 15266, 27 February.
    • (1997) , Issue.15266
  • 313
    • 84986129732 scopus 로고
    • 75-0509, Civil, 9 April
    • SEC v. United Brands (1975), Civil No. 75-0509, 9 April.
    • (1975)
  • 314
    • 84986063418 scopus 로고
    • 567 F. Supp. 724, ND, Ga
    • SEC v. World-Wide Coin Investments, Ltd (1983), 567 F. Supp. 724, ND, Ga.
    • (1983)
  • 315
    • 84953590666 scopus 로고
    • Legal dimension of internal accounting control and the FCPA
    • Financial Executive Research Foundation, Washington, DC
    • Seidel, G. (1980), “Legal dimension of internal accounting control and the FCPA”, Internal Control on US Corporation: The State of the Art, Financial Executive Research Foundation, Washington, DC, p. 420.
    • (1980) Internal Control on US Corporation: The State of the Art , pp. 420
    • Seidel, G.1
  • 316
    • 84986117028 scopus 로고
    • Senate Committee on Banking, Housing, and Urban Affairs, S. Rep. 94-1031, 94th Congress, 22 June
    • Senate Committee on Banking, Housing, and Urban Affairs (1976), Foreign Corrupt Practices by US Business Enterprises, S. Rep. 94-1031, 94th Congress, Vol. 11, 22 June.
    • (1976) Foreign Corrupt Practices by US Business Enterprises , vol.11
  • 317
    • 84986125275 scopus 로고
    • Senate Committee on Banking, Housing, and Urban Affairs, Senate Report No. 938, 94th Cong., 2d Sess. 12
    • Senate Committee on Banking, Housing, and Urban Affairs (1976), Senate Report No. 938, 94th Cong., 2d Sess. 12.
    • (1976)
  • 318
    • 84986044037 scopus 로고
    • Senate Committee on Banking, Housing, and Urban Affairs, 94th Cong., 2d Sess. 3
    • Senate Committee on Banking, Housing, and Urban Affairs (1976), Foreign and Corrupt Bribes: Hearings on S. 3133, 94th Cong., 2d Sess. 3.
    • (1976) Foreign and Corrupt Bribes: Hearings on S. 3133
  • 320
    • 84986129731 scopus 로고
    • Senate Committee on Banking, Housing, and Urban Affairs
    • Senate Committee on Banking, Housing, and Urban Affairs (1976), Senate Report No. 94-1031.
    • (1976) Senate Report No. 94-1031
  • 322
    • 84986125261 scopus 로고
    • Senate Committee on Banking, Housing, and Urban Affairs, 1977
    • Senate Committee on Banking, Housing, and Urban Affairs (1977), Conference Report No. 95-831, 1977.
    • (1977) Conference Report No. 95-831
  • 325
    • 84986044033 scopus 로고
    • Senator Proxmire
    • 5 February
    • Senator Proxmire (1978), New York Times, 5 February.
    • (1978) New York Times
  • 326
    • 0002316193 scopus 로고
    • Foreign Corrupt Practices Act: a legal and moral analyses
    • Shaw, B. (1988), “Foreign Corrupt Practices Act: a legal and moral analyses”, Journal of Business Ethics, Vol. 7, pp. 789-95.
    • (1988) Journal of Business Ethics , vol.7 , pp. 789-795
    • Shaw, B.1
  • 327
    • 21844504457 scopus 로고
    • The Foreign Corrupt Practices Act and the Omnibus Trade and Competitiveness Act of 1988: did they change corporate behavior?
    • Fall
    • Sheffet, M.J. (1995), “The Foreign Corrupt Practices Act and the Omnibus Trade and Competitiveness Act of 1988: did they change corporate behavior?”, Journal of Public Policy & Marketing, Vol. 14, Fall, pp. 290-301.
    • (1995) Journal of Public Policy & Marketing , vol.14 , pp. 290-301
    • Sheffet, M.J.1
  • 328
    • 84986041224 scopus 로고
    • Enforcement of the FCPA by the Department of Justice
    • Shine, R. (1982), “Enforcement of the FCPA by the Department of Justice”, Syracuse Journal of International Law & Commerce, Vol. 9, pp. 283-300.
    • (1982) Syracuse Journal of International Law & Commerce , vol.9 , pp. 283-300
    • Shine, R.1
  • 329
    • 84986125551 scopus 로고
    • The case against Baxter International
    • 7 October
    • Siler, F.J. (1991), “The case against Baxter International”, Business Week, 7 October, p. 114.
    • (1991) Business Week , pp. 114
    • Siler, F.J.1
  • 330
    • 84986104946 scopus 로고
    • The crackdown on improper corporate payments abroad
    • Singer, A.W. (1978), “The crackdown on improper corporate payments abroad”, National Law Journal, p. 88.
    • (1978) National Law Journal , pp. 88
    • Singer, A.W.1
  • 331
    • 0007037271 scopus 로고
    • Ethics: are standards lower overseas?
    • Singer, A.W. (1991), “Ethics: are standards lower overseas?”, Across the Board, pp. 31-4.
    • (1991) Across the Board , pp. 31-34
    • Singer, A.W.1
  • 332
    • 84986090022 scopus 로고
    • Multinational enterprises and problems of doing business abroad
    • Summer
    • Smallwood, J.M. (1979), “Multinational enterprises and problems of doing business abroad”, International Trade Law Journal, Vol. 4, Summer, pp. 351-8.
    • (1979) International Trade Law Journal , vol.4 , pp. 351-358
    • Smallwood, J.M.1
  • 333
    • 84986129669 scopus 로고
    • Remarks to the Wharton-AICPA Advanced Management Program for CPA firms partners
    • 24 June
    • Sommer, A.A. (1975), “Remarks to the Wharton-AICPA Advanced Management Program for CPA firms partners”, Securities New Release, 24 June, pp. 11-13.
    • (1975) Securities New Release , pp. 11-13
    • Sommer, A.A.1
  • 334
    • 84986015914 scopus 로고
    • Address to the Ohio Legal Center Institute Securities Law Seminar
    • 2 April, reported BNA SEC Reg. & Rep., at A-1
    • Sommer, A.A. (1976), “Address to the Ohio Legal Center Institute Securities Law Seminar”, 2 April, reported BNA SEC Reg. & Rep. No. 347, at A-1.
    • (1976) , Issue.347
    • Sommer, A.A.1
  • 335
    • 84986101531 scopus 로고    scopus 로고
    • Avoiding foreign corrupt practices in international government sales
    • Sovie, D.E. (1996), “Avoiding foreign corrupt practices in international government sales”, National Contract Management Journal, Vol. 27, pp. 29-42.
    • (1996) National Contract Management Journal , vol.27 , pp. 29-42
    • Sovie, D.E.1
  • 336
    • 84986041213 scopus 로고
    • Civil No. 74-1955, CD Cal., 20 January
    • Springer v. Jones (1975), Civil No. 74-1955, CD Cal., 20 January.
    • (1975)
  • 337
    • 84986124341 scopus 로고
    • Foreign Bribery Act imposes tough rules on the bookkeeping of all public firms
    • 28 July
    • Stabler, C.N. (1978), “Foreign Bribery Act imposes tough rules on the bookkeeping of all public firms”, Wall Street Journal, 28 July.
    • (1978) Wall Street Journal
    • Stabler, C.N.1
  • 339
    • 84986043126 scopus 로고
    • The lonely boy scout
    • quoted in Kimelman, J. (1994), 16 August
    • Sternberg, E. (1994), quoted in Kimelman, J. (1994), “The lonely boy scout”, Financial World, Vol. 163, 16 August, p. 50.
    • (1994) Financial World , vol.163 , pp. 50
    • Sternberg, E.1
  • 340
    • 33750861151 scopus 로고
    • The SEC and the new disclosure
    • Stevenson, R.B. (1976), “The SEC and the new disclosure”, Cornell Law Review, Vol. 62, p. 54.
    • (1976) Cornell Law Review , vol.62 , pp. 54
    • Stevenson, R.B.1
  • 341
    • 84986007609 scopus 로고
    • The SEC and foreign bribery
    • Stevenson, R.B. (1976), “The SEC and foreign bribery”, Business Law, Vol. 32, p. 53.
    • (1976) Business Law , vol.32 , pp. 53
    • Stevenson, R.B.1
  • 342
    • 84986007618 scopus 로고
    • 95th Congress, 22, Washington, DC
    • Subcommittee on Consumer Protection and Finance (1977), Unlawful Corporate Payment Act of 1977, 95th Congress, 22, Washington, DC.
    • (1977) Unlawful Corporate Payment Act of 1977
  • 343
    • 84986063391 scopus 로고
    • Subcommittee on Securities and International Finance and Monetary Policy of the Committee on Banking, Housing and Urban Affairs, 97th Cong., 1st Sess. 84-6
    • Subcommittee on Securities and International Finance and Monetary Policy of the Committee on Banking, Housing and Urban Affairs (1981), 97th Cong., 1st Sess. 84-6.
    • (1981)
  • 344
    • 84986016048 scopus 로고
    • 404 US 6
    • Superintendent of Insurance v. Bankers Life & Casualty Co. (1971), 404 US 6.
    • (1971)
  • 345
    • 84913214585 scopus 로고
    • The Foreign Corrupt Practices Act: let the punishment fit the crime
    • Spring
    • Surrey, W.S. (1977), “The Foreign Corrupt Practices Act: let the punishment fit the crime”, Harvard International Law Journal, Vol. 20, Spring, pp. 293-303.
    • (1977) Harvard International Law Journal , vol.20 , pp. 293-303
    • Surrey, W.S.1
  • 346
    • 84986025832 scopus 로고
    • The SEC interpretive and enforcement program under the FCPA
    • Sweeny, J. (1982), “The SEC interpretive and enforcement program under the FCPA”, Syracuse Journal of International Law & Commerce, Vol. 9, pp. 273-74.
    • (1982) Syracuse Journal of International Law & Commerce , vol.9 , pp. 273-274
    • Sweeny, J.1
  • 347
    • 84986113812 scopus 로고
    • Proposed amendments to the US Corrupt Practices Act
    • Sweeny, J. and Macintosh (1988), “Proposed amendments to the US Corrupt Practices Act,” Review of International Business, Vol. 21, pp. 175-84.
    • (1988) Review of International Business , vol.21 , pp. 175-184
    • Sweeny, J.1    Macintosh2
  • 348
    • 0346068216 scopus 로고
    • Why overseas bribery won't last
    • Quoted in Ettorre, B., June
    • Tarullo, D.H. (1994), Quoted in Ettorre, B., “Why overseas bribery won't last”, Management Review, Vol. 83, June, p. 20.
    • (1994) Management Review , vol.83 , pp. 20
    • Tarullo, D.H.1
  • 349
    • 84986050009 scopus 로고
    • Bechtel said to be linked to bid-rigging, bribes in getting contracts in South Korea
    • 23 April, at 2, col. 3
    • Taylor, J. (1984), “Bechtel said to be linked to bid-rigging, bribes in getting contracts in South Korea”, Wall Street Journal, 23 April, at 2, col. 3.
    • (1984) Wall Street Journal
    • Taylor, J.1
  • 350
    • 84986130631 scopus 로고
    • Bechtel begins on inquiry into Korea bribe charges
    • 24 April
    • Taylor, J. (1994), “Bechtel begins on inquiry into Korea bribe charges”, Wall Street Journal, 24 April.
    • (1994) Wall Street Journal
    • Taylor, J.1
  • 351
    • 84993096589 scopus 로고    scopus 로고
    • Montedison of Italy is accused by SEC of hiding millions of dollars in bribes
    • 22 November
    • Taylor, J. (1996), “Montedison of Italy is accused by SEC of hiding millions of dollars in bribes”, The Wall Street Journal, 22 November, p. A4.
    • (1996) The Wall Street Journal , pp. A4
    • Taylor, J.1
  • 352
    • 84986025071 scopus 로고
    • International aspects of the accounting provisions of the Foreign Corrupt Practices Act
    • Timmeny, W. (1981), “International aspects of the accounting provisions of the Foreign Corrupt Practices Act”, Corporate Law and Practice, Vol. 53, p. 362.
    • (1981) Corporate Law and Practice , vol.53 , pp. 362
    • Timmeny, W.1
  • 354
    • 84986015803 scopus 로고
    • Compliance with the Foreign Corrupt Practices Act
    • Tipgos, M.A. (1981), “Compliance with the Foreign Corrupt Practices Act”, Financial Executive Practice Act, pp. 36-48.
    • (1981) Financial Executive Practice Act , pp. 36-48
    • Tipgos, M.A.1
  • 355
    • 84986066186 scopus 로고    scopus 로고
    • The land of opportunity
    • January-February
    • Thueson, B.C. (1997), “The land of opportunity”, The White Paper, Vol. 2, January-February, p. 35.
    • (1997) The White Paper , vol.2 , pp. 35
    • Thueson, B.C.1
  • 356
    • 84986066198 scopus 로고
    • The Philippines: tales from Disneyland
    • 23 January
    • Time (1978), “The Philippines: tales from Disneyland”, 23 January, p. 56.
    • (1978) Time , pp. 56
  • 357
    • 84986121448 scopus 로고
    • Big profits in big bribery
    • 16 March
    • Time (1981), “Big profits in big bribery”, 16 March, pp. 58-67.
    • (1981) Time , pp. 58-67
  • 360
    • 84986101408 scopus 로고
    • 426 US 438 (1976)
    • TSC Industries, Inc. v. Northway, Inc. (1976), 426 US 438 (1976).
    • (1976)
  • 361
    • 84986103368 scopus 로고
    • 15 December
    • United Nations’ General Assembly (1975), Resolution 3514, 15 December, p. 30.
    • (1975) Resolution 3514 , pp. 30
  • 362
    • 84986007541 scopus 로고
    • United Nations’ General Assembly, Economic and Social Council, 61 UN ESCON, Supp (no.1), 5 August
    • United Nations’ General Assembly, Economic and Social Council (1976), Resolution 2041, 61 UN ESCON, Supp (no.1), 5 August.
    • (1976) Resolution 2041
  • 364
    • 84986101424 scopus 로고
    • 4 May
    • US Federal Register (1979), Vol. 44 No. 88, 4 May.
    • (1979) US Federal Register , vol.44 , Issue.88
  • 365
    • 84986121467 scopus 로고
    • 14 Weekly Cong. of Pres. Doc. 194. 200, 14 June
    • US Foreign Intelligence Activities (1978), Executive Order No. 12036, 14 Weekly Cong. of Pres. Doc. 194. 200, 14 June.
    • (1978) Executive Order No. 12036
  • 367
    • 84986066214 scopus 로고
    • Hearings on S. 3133, S. 3370 and S. 3408 Before the Senate Committee on Banking, Housing and Urban Affairs, 94th Congress, 2nd Sess
    • US Senate (1974), Probing Bribes to Foreign Officials, Hearings on S. 3133, S. 3370 and S. 3408 Before the Senate Committee on Banking, Housing and Urban Affairs, 94th Congress, 2nd Sess.
    • (1974) Probing Bribes to Foreign Officials
  • 370
    • 84986154087 scopus 로고
    • 544 F. 2d, 750, 4th Cir
    • United States v. Arthur (1976), 544 F. 2d, 750, 4th Cir.
    • (1976)
  • 371
    • 84986101447 scopus 로고
    • 412 F. 21, 26, 2nd Circ
    • United States v. Barash (1969), 412 F. 21, 26, 2nd Circ.
    • (1969)
  • 372
    • 84986101444 scopus 로고
    • 506 F. 2d 62, DC Cir
    • United States v. Brewster (1974), 506 F. 2d 62, DC Cir.
    • (1974)
  • 373
    • 84986147171 scopus 로고
    • 493 F. 2d 1304, 6th Cir
    • United States v. Coffey (1974), 493 F. 2d 1304, 6th Cir.
    • (1974)
  • 374
    • 84986025112 scopus 로고
    • (n.d), Crim, DNJ filed n.d., reprinted in 2 FCPA Rep. at 696.79, 1 January
    • United States v. Carpenter (n.d), Crim No. 85-353, DNJ filed n.d., reprinted in 2 FCPA Rep. at 696.79, 1 January 1986.
    • (1986) , Issue.85-353
  • 375
    • 84986164831 scopus 로고
    • SD Fla. 9 April
    • United States v. Carver (1979), No. 79-1768, SD Fla. 9 April.
    • (1979) , Issue.79-1768
  • 376
    • 84986025099 scopus 로고
    • 925 F. 2d 835, 5th Cir
    • United States v. Castle (1991), 925 F. 2d 835, 5th Cir.
    • (1991)
  • 377
    • 84986025090 scopus 로고
    • 472 F. 2d 272, 2d Cir
    • United States v. Kahn (1973), 472 F. 2d 272, 2d Cir.
    • (1973)
  • 378
    • 84986147195 scopus 로고
    • Crim. No. 79-372, DDC, 2 August
    • United States v. Kenny International Corp. (1979), Crim. No. 79-372, DDC, 2 August.
    • (1979)
  • 379
    • 84986038617 scopus 로고
    • Civ., DDC, 2 August
    • United States v. Kenny (1979), Civ. No. 79-2038, DDC, 2 August.
    • (1979) , Issue.79-2038
  • 380
    • 84986147185 scopus 로고
    • Crim. No. 1-94-226, ND Ga, 27 January
    • United States v. Lockheed Corp. (1995), Crim. No. 1-94-226, ND Ga, 27 January.
    • (1995)
  • 381
    • 84986025105 scopus 로고
    • 738 F. 2d 655 (5th Cir. 1984)/cert. denied, 420 U.S. 1050 (1985)
    • United States v. McLean (1985), 738 F. 2d 655 (5th Cir. 1984)/cert. denied, 420 U.S. 1050 (1985).
    • (1985)
  • 382
    • 84986066231 scopus 로고
    • No. 82-788 CD Cal., 21 September
    • United States v. C.E. Miller (1982), No. 82-788, CD Cal., 21 September.
    • (1982)
  • 383
    • 84986103400 scopus 로고
    • 83-0034, Crim., DPR filed n.d., reprinted in 2 FCPA Rep. at 690.01, 31 January
    • United States v. Sam Wallace Co. (1984), Crim. No. 83-0034, DPR filed n.d., reprinted in 2 FCPA Rep. at 690.01, 31 January.
    • (1984)
  • 384
    • 84986154109 scopus 로고
    • Crim. No. 85-251, at 1-2, EDLa., filed 27 June
    • United States v. Silicon Contractors, Inc. (1985), Crim. No. 85-251, at 1-2, EDLa., filed 27 June.
    • (1985)
  • 385
    • 84986044019 scopus 로고
    • United States v. Sweet Briar Inc. (1950).
    • (1950)
  • 386
    • 0348035174 scopus 로고    scopus 로고
    • Corruption, bribery, and US law/a deck stacked against US
    • May
    • Van Haste, C. (1996), “Corruption, bribery, and US law/a deck stacked against US”, Electrical World, Vol. 210, May, p. 33.
    • (1996) Electrical World , vol.210 , pp. 33
    • Van Haste, C.1
  • 387
    • 84879063784 scopus 로고    scopus 로고
    • Reporting on the entity's control structure: an international perspective
    • Vanasco, R.R., Skousen, C.R. and Verschoor, C.C. (1996), “Reporting on the entity's control structure: an international perspective”, Managerial Auditing Journal, Vol. 10, pp. 17-48.
    • (1996) Managerial Auditing Journal , vol.10 , pp. 17-48
    • Vanasco, R.R.1    Skousen, C.R.2    Verschoor, C.C.3
  • 388
  • 389
    • 84986015946 scopus 로고
    • US firms lose ground in the mideast
    • 2 July
    • Vicker, J. (1980), “US firms lose ground in the mideast”, The Wall Street Journal, 2 July.
    • (1980) The Wall Street Journal
    • Vicker, J.1
  • 390
    • 0348034726 scopus 로고    scopus 로고
    • The real cost of doing business
    • Quoted in Kaltenheuser, S., January
    • Vogl, F. (1997), Quoted in Kaltenheuser, S., “The real cost of doing business”, World Trade, January, pp. 80-83.
    • (1997) World Trade , pp. 80-83
    • Vogl, F.1
  • 391
    • 84986015963 scopus 로고
    • Von Gohren v. Pacific National Bank (1973).
    • (1973)
  • 392
    • 84986147293 scopus 로고
    • An examination of the provisions and standards of the FCPA
    • Wade, F.B. (1982), “An examination of the provisions and standards of the FCPA”, Syracuse Journal of International Law and Commerce, Vol. 9, pp. 255-72.
    • (1982) Syracuse Journal of International Law and Commerce , vol.9 , pp. 255-272
    • Wade, F.B.1
  • 393
    • 84986136671 scopus 로고
    • Multinational payoffs abroad: international repercussions on domestic liabilities
    • 26 August
    • Wall Street Journal (1975), “Multinational payoffs abroad: international repercussions on domestic liabilities”, 26 August.
    • (1975) Wall Street Journal
  • 394
    • 84986078880 scopus 로고
    • United brands paid high foreign officials
    • 14 April, at 1, col. 1
    • Wall Street Journal (1975), “United brands paid high foreign officials”, 14 April, at 1, col. 1.
    • (1975) Wall Street Journal
  • 395
    • 84986043456 scopus 로고
    • President Oswaldo Lopez ousted from office
    • 23 April, at 38, col. 2
    • Wall Street Journal (1975), “President Oswaldo Lopez ousted from office”, 23 April, at 38, col. 2.
    • (1975) Wall Street Journal
  • 396
    • 84986043444 scopus 로고
    • United Brands payments to government officials in Honduras
    • 19 August, at 7, col. 1
    • Wall Street Journal (1975), “United Brands payments to government officials in Honduras”, 19 August, at 7, col. 1.
    • (1975) Wall Street Journal
  • 397
    • 84986136541 scopus 로고
    • Lockheed Aircraft pays foreign bureaucrats
    • 18 December, at 10, col. 3
    • Wall Street Journal (1975), “Lockheed Aircraft pays foreign bureaucrats”, 18 December, at 10, col. 3.
    • (1975) Wall Street Journal
  • 398
    • 84986090886 scopus 로고
    • Ashland Oil bribes made to obtain oil drilling permit in Gabon
    • 22 December, at 1, col. 4
    • Wall Street Journal (1975), “Ashland Oil bribes made to obtain oil drilling permit in Gabon”, 22 December, at 1, col. 4.
    • (1975) Wall Street Journal
  • 399
    • 84986136572 scopus 로고
    • IRS finds bribes abroad may have led to tax fraud in accounting for funds
    • 9 March
    • Wall Street Journal (1976), “IRS finds bribes abroad may have led to tax fraud in accounting for funds”, 9 March, p. 3.
    • (1976) Wall Street Journal , pp. 3
  • 400
    • 84986125579 scopus 로고
    • Exxon's kickbacks on natural gas oil contract to Italian officials
    • 24 May, at 30, col. 1
    • Wall Street Journal (1976), “Exxon's kickbacks on natural gas oil contract to Italian officials”, 24 May, at 30, col. 1.
    • (1976) Wall Street Journal
  • 401
    • 84986136572 scopus 로고
    • IRS finds bribes abroad may have led to tax fraud in accounting for funds
    • 9 March
    • Wall Street Journal (1976), “IRS finds bribes abroad may have led to tax fraud in accounting for funds”, 9 March, p. 3.
    • (1976) Wall Street Journal , pp. 3
  • 402
    • 84986136603 scopus 로고
    • Otis Elevator's foreign payments to unspecified countries
    • 24 May, at 11, col. 1
    • Wall Street Journal (1976), “Otis Elevator's foreign payments to unspecified countries”, 24 May, at 11, col. 1.
    • (1976) Wall Street Journal
  • 403
    • 84986136585 scopus 로고
    • Prince Bernhard of The Netherlands quits his post
    • 17 August, at 4, col. 3
    • Wall Street Journal (1976), “Prince Bernhard of The Netherlands quits his post”, 17 August, at 4, col. 3.
    • (1976) Wall Street Journal
  • 405
    • 84986104968 scopus 로고
    • Interim report by Japanese Government on Lockheed Aircraft Corp.'s multimillion-dollar payoffs
    • 18 October, at 5, col. 3
    • Wall Street Journal (1976), “Interim report by Japanese Government on Lockheed Aircraft Corp.'s multimillion-dollar payoffs”, 18 October, at 5, col. 3.
    • (1976) Wall Street Journal
  • 406
    • 84986125182 scopus 로고
    • Commerce department and business executive criticize the act
    • 18 September
    • Wall Street Journal (1978), “Commerce department and business executive criticize the act”, 18 September, p. 1.
    • (1978) Wall Street Journal , pp. 1
  • 407
    • 84986164855 scopus 로고
    • Three aerospace firms settle FTC charges on foreign payments
    • 18 August, at 6, col. 4
    • Wall Street Journal (1978), “Three aerospace firms settle FTC charges on foreign payments”, 18 August, at 6, col. 4.
    • (1978) Wall Street Journal
  • 408
    • 84986125571 scopus 로고
    • Poll conducted by opinion research corporation
    • 10 July, at 1, col. 5
    • Wall Street Journal (1979), “Poll conducted by opinion research corporation”, 10 July, at 1, col. 5.
    • (1979) Wall Street Journal
  • 409
    • 84986015929 scopus 로고
    • Evading an edict: Grumman board finds payoffs continued despite board policy
    • 18 February
    • Wall Street Journal (1979), “Evading an edict: Grumman board finds payoffs continued despite board policy”, 18 February.
    • (1979) Wall Street Journal
  • 410
    • 84986043485 scopus 로고
    • US firms say '77 ban on foreign payoffs hurts overseas sales
    • 2 August
    • Wall Street Journal (1979), “US firms say '77 ban on foreign payoffs hurts overseas sales”, 2 August.
    • (1979) Wall Street Journal
  • 411
    • 84986066345 scopus 로고
    • Internal auditors find themselves loved as rules stiffen for a clean set of books
    • 15 January
    • Wall Street Journal (1980), “Internal auditors find themselves loved as rules stiffen for a clean set of books”, 15 January, p. 40.
    • (1980) Wall Street Journal , pp. 40
  • 412
    • 84986101419 scopus 로고
    • McDonnell Douglas admits fraud in payoff case
    • January
    • Wall Street Journal (1981), “McDonnell Douglas admits fraud in payoff case”, January.
    • (1981) Wall Street Journal
  • 413
    • 0039301950 scopus 로고
    • South-Western College Publishing, Cincinnati, OH
    • Wallace, W.A. (1995), Auditing, South-Western College Publishing, Cincinnati, OH.
    • (1995) Auditing
    • Wallace, W.A.1
  • 414
    • 84986136643 scopus 로고
    • Lockheed pleads guilty to bribery conspiracy
    • 28 January, at C1
    • Washington Post (1995), “Lockheed pleads guilty to bribery conspiracy”, 28 January, at C1.
    • (1995) Washington Post
  • 415
    • 0348035418 scopus 로고    scopus 로고
    • Dealing with corruption: effectiveness of existing regimes on doing business
    • Weiser, S.M. (1997), “Dealing with corruption: effectiveness of existing regimes on doing business”, American Society of International Law Proceedings, pp. 99-115.
    • (1997) American Society of International Law Proceedings , pp. 99-115
    • Weiser, S.M.1
  • 416
    • 84986136642 scopus 로고    scopus 로고
    • SEC eyes payment made by occidental
    • White Papers, September/October
    • White Papers (The) (1997), “SEC eyes payment made by occidental”, Vol. II, September/October, p. 42.
    • (1997) The , vol.II , pp. 42
  • 417
    • 84986136619 scopus 로고
    • Address by Harold E. Williams before the American Accounting Association in Denver, 22 August
    • Williams, H.M. (1978), Address by Harold E. Williams before the American Accounting Association in Denver, 22 August.
    • (1978)
    • Williams, H.M.1
  • 418
    • 84986066355 scopus 로고
    • Testimony given at the hearings on HR 3815 and HR 1602, before the Subcommittee on Corporate Protection and Finance of the House Committee in Interstate and Foreign Commerce, 95th Cong., 1st Sess. 214
    • Williams, H.M. (1981), Testimony given at the hearings on HR 3815 and HR 1602, before the Subcommittee on Corporate Protection and Finance of the House Committee in Interstate and Foreign Commerce, 95th Cong., 1st Sess. 214.
    • (1981)
    • Williams, H.M.1
  • 419
    • 84986015934 scopus 로고
    • Testimonies on Questionable payments before the Banking, Housing, and Urban Affairs Committee
    • Williams, H.M. (1981), Testimonies on Questionable payments before the Banking, Housing, and Urban Affairs Committee.
    • (1981)
    • Williams, H.M.1
  • 421
    • 84986103518 scopus 로고
    • Quoted in Kimelman, J., “The lonely boy scout”, 16 August
    • Wolsey, J. (1994), Quoted in Kimelman, J., “The lonely boy scout”, Financial World, Vol. 163 16 August, p. 50.
    • (1994) Financial World , vol.163 , pp. 50
    • Wolsey, J.1
  • 422
    • 84986093924 scopus 로고
    • When somebody wants a payoff
    • Worthy, F.S. (1989), “When somebody wants a payoff”, Fortune, pp. 117-21.
    • (1989) Fortune , pp. 117-121
    • Worthy, F.S.1
  • 424
    • 84986125617 scopus 로고    scopus 로고
    • IIA leaders testify before subcommittee
    • (D-OR) (1987), Quoted in, September
    • Wyden, R. (D-OR) (1987), Quoted in “IIA leaders testify before subcommittee”, IIA Today, September, pp. 1-3.
    • IIA Today , pp. 1-3
    • Wyden, R.1
  • 425
    • 84986125226 scopus 로고
    • Foreign Corrupt Practices Act
    • Winter
    • Wysocki, M.R. (1987), “Foreign Corrupt Practices Act”, American Criminal Law Review, Vol. 24, Winter, pp. 587-601.
    • (1987) American Criminal Law Review , vol.24 , pp. 587-601
    • Wysocki, M.R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.