Relevant bibliographies by topics / Corporations – Canada – Corrupt practices

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  2. Dissertations / Theses
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Academic literature on the topic 'Corporations – Canada – Corrupt practices'

Author: Grafiati
Published: 4 June 2021
Last updated: 14 February 2022

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Journal articles on the topic "Corporations – Canada – Corrupt practices"

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Bassett, Robert A. "Canadian Companies Beware: The U.S. Foreign Corrupt Practices Act Applies to You." Alberta Law Review 36, no. 2 (April 1, 1998): 455. http://dx.doi.org/10.29173/alr644.

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This article outlines how the U.S. Foreign Corrupt Practices Act applies to non-U.S. corporations and individuals, with particular reference to those entities in Canada. The author points out the dual requirements of the legislation — the accounting provisions and the anti-bribery provisions — and explains how the generous wording frequently makes them applicable to Canadian corporations and individuals, both directly and indirectly. Several cases are cited as examples of enforcement of the Act against non- U.S. corporations and individuals. The accounting provisions of the U.S. Securities and Exchange Commission are reviewed, as are the anti-bribery provisions of the U.S. Department of Justice.
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Blyschak, Paul. "Corporate Foreign Corrupt Practices and Director Liability." Alberta Law Review 51, no. 3 (May 11, 2014): 555. http://dx.doi.org/10.29173/alr49.

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This article examines the various forms of potential liability faced by directors in their capacity as such in connection with corrupt practices engaged in by the corporations they serve. Although generally little discussed to date, Canadian directors do face potential civil liability associated with contraventions of the Corruption of Foreign Public Officials Act that are particular to their status as directors of a corporation. This article thus highlights this particular area of corporate law by reviewing both Canadian jurisprudence and American case law to decipher what lessons Canadian directors can learn in the absence of Canadian precedent similarly on point. Several key cases are highlighted and various risk mitigation strategies available to Canadian directors to guard against these potential liabilities are also discussed.
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Blyschak, Paul. "Corporate Liability for Foreign Corrupt Practices under Canadian Law." McGill Law Journal 59, no. 3 (May 21, 2014): 655–705. http://dx.doi.org/10.7202/1025141ar.

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Compliance with, and risk management in respect of, foreign anti-corruption law has quickly become a priority for Canadian corporations with international operations or assets. This article tracks this rapid evolution in Canadian corporate culture and compliance through a broad examination of corporate liability for foreign corrupt practices under Canadian law. Rather than merely conduct a review of the law governing corporate liability for foreign corrupt practices under Canadian law, however, this article also highlights a number of unresolved, problematic, or more complex areas of such law. This review does not purport to the exhaustive; nor does it presume offer definitive answers to the numerous questions posed. Rather, given the recent acceleration of the enforcement of the CFPOA by Canadian authorities, the aim of this article is to contribute novel legal analysis to an increasingly important area of corporate law and practice.
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Jorgensen, Jay T. "The Foreign Corrupt Practices Act Turns 40." Texas A&M Law Review 5, no. 1 (October 2017): 237–52. http://dx.doi.org/10.37419/lr.v5.i1.6.

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As Walmart’s business has been changing, the company has also evolved and changed in our corporate governance. In 2012, the company started a significant effort to enhance our ethics and compliance programs. Prior to that time the company maintained separate compliance efforts in different countries. For example, Walmart’s business in the United States had a well-developed compliance program. The company had separate compliance-related activities and personnel in our businesses in Canada, China, Mexico, and elsewhere. All of these compliance programs operated independently of each other, reporting to their local business leaders.
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Tomasic, Roman. "Global corporations, bribery and corrupt practices: Anti-bribery laws and the limits of state action." Law and Financial Markets Review 12, no. 1 (January 2, 2018): 18–30. http://dx.doi.org/10.1080/17521440.2018.1435459.

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kim sung-jin and 이선재. "The countermeasures by Korean corporations on the Enforcement Trend of the U.S. Foreign Corrupt Practices Act." CHUNG_ANG LAW REVIEW 16, no. 2 (June 2014): 157–84. http://dx.doi.org/10.21759/caulaw.2014.16.2.157.

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von Rosenvinge, D. Alison. "Global Anti-Corruption Regimes: Why law schools may want to take a multi-jurisdictional approach." German Law Journal 10, no. 6-7 (July 2009): 785–802. http://dx.doi.org/10.1017/s2071832200001334.

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In the last fifteen years, the legal fight against bribery and corruption has evolved from the solitary effort of the United States with its Foreign Corrupt Practices Act (FCPA), 15 U.S.C. §§ 78 et seq., to a global legal endeavor. During the same period of time, corporations have become increasingly engaged in transnational deals that require them to understand their obligations under a web of anti-corruption regulations. The stakes for businesses are high: fines can range in the tens of millions of dollars and individuals found guilty of corruption may be imprisoned for life.
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Sheffet, Mary Jane. "The Foreign Corrupt Practices Act and the Omnibus Trade and Competitiveness Act of 1988: Did They Change Corporate Behavior?" Journal of Public Policy & Marketing 14, no. 2 (September 1995): 290–300. http://dx.doi.org/10.1177/074391569501400210.

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The author examines the Foreign Corrupt Practices Act (FCPA), the Omnibus Trade and Competitiveness Act of 1988, and some of the cases decided under each bill. A survey of the Chief Legal Counsels of Fortune 500 companies was done to determine whether U.S. corporations had adopted new codes of ethics and/or conduct to ensure their firms’ compliance with the FCPA and its amendments. The survey also studied whether the firms had changed their sales and marketing practices after these laws were passed. The results indicate that many of the responding firms made some changes; however, new allegations of foreign bribery by American firms probably indicate that vigorous enforcement of the FCPA must be continued.
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Ingerman, Brett, Michael D. Hynes, Brian H. Benjet, and Kristina Neff. "Not just a compliance program, but an effective compliance program: SEC, DOJ issue strong reminders." Journal of Investment Compliance 16, no. 4 (November 2, 2015): 4–5. http://dx.doi.org/10.1108/joic-08-2015-0054.

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Purpose – To alert corporations of a May 2015 speech issued by a top Department of Justice Official and a May 2015 settlement agreement between a global resources company and the Securities and Exchange Commission, both of which emphasize the importance of effective corporate compliance programs and provide guidelines and recommendations for achieving compliance programs that actually work. Design/methodology/approach – Summarizes and analyzes the May 2015 speech of Assistant Attorney General Leslie R. Caldwell at the 10th Annual Compliance Week conference in Washington DC and the May 2015 settlement between BHP Billiton and the SEC to settle Foreign Corrupt Practices Charges. Findings – The Department of Justice and the Securities and Exchange Commission continue to scrutinize not just whether corporations have compliance programs in place, but whether the compliance programs are actually effective. Originality/value – Practical guidance from experienced compliance professionals based on recent government opinions and actions concerning corporate compliance programs.
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Pohlmann, Markus, Kristina Bitsch, and Julian Klinkhammer. "Personal Gain or Organizational Benefits? How to Explain Active Corruption." German Law Journal 17, no. 1 (2016): 73–99. http://dx.doi.org/10.1017/s2071832200019696.

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Corrupt practices in organizations are commonly explained via the rational choice of individual employees, with the benefits of deviant actors at the heart of the theoretical approach. This Article challenges the rational choice perspective with reference to cases of corruption in which the organizational benefits are crucial and personal gains negligible. The authors propose to embed the concept of “useful illegality” (Luhmann) into an institutional theory framework and develop a set of indicators for the systematic comparison of individual case studies. Exemplary analyses of two landmark cases of corporate bribery on behalf of German corporations' subsidiaries abroad (Siemens ArgentinaandMagyar Telekom) show that active corruption was neither simply a function of individual deviance, nor of personal gain. In contrast, institutional theory allows the modeling of organizational deviance as a function of unwritten rules that lend legitimacy to the deviant behavior of bribe payers. Despite plentiful opportunities in the periphery of these two multinational corporations, the few instances of personal gain were either in line with the organizational incentive structures (as inTelekom) or attributable to the loss of membership (as inSiemens). Mostly high-ranking employees, loyal to their organization, committed those crimes at high personal risks. The discussion of factors that explain why these “company men” nonetheless complied with the unwritten rules, in support of organizational benefits, leads the authors to conclude with likely consequences for effective regulation. They argue that it is the usefulness of the illegal behavior for the organization, its entrenchment in organizational cultures, and amplified adaptation problems with regard to changing institutional environments that explain what makes corrupt practices so hard to control and to regulate in a formal legal organization.
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Dissertations / Theses on the topic "Corporations – Canada – Corrupt practices"

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Sun, Zengyuan, and 孙增元. "Three essays on the consequences of corporate misconducts." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2014. http://hdl.handle.net/10722/206315.

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Orudzheva, Leyla. "The Trident of Corporate Corruption Control: Implications and Effects." Thesis, University of North Texas, 2018. https://digital.library.unt.edu/ark:/67531/metadc1404540/.

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Corporate corruption is a widespread phenomenon that persists in the functioning of both public and private companies of differing size, performance, industry, and national origin. As it generates negative effects both within and outside the organization, corporate corruption has been the subject of scholarly research. Yet, despite attempts to understand its antecedents and consequences, companies continue to struggle to eliminate corruption in their business practices. Thus, the overarching research question for this dissertation is "Why do companies continue engaging in corruption?" To answer this research question, I focused on the topic of organizational corruption control, i.e., a set of mechanisms that purposefully target the prevention of corrupt practices within an organization. Specifically, I investigated the trident of organizational corruption control via its effects and implications on three constructs - corporate social performance, opportunity attractiveness of organizational corruption and corporate corruption recidivism. Using distinct methodologies, I examined corporate corruption control in three separate studies to address 1) the effect of corruption control on the opportunity attractiveness of organizational corruption 2) the effect of corruption control on corporate social performance and 3) the implication of ineffective corruption control on organizational corruption recidivism. Based on interdisciplinary theoretical perspectives and several secondary data sources, the hypothesized effects were empirically tested and insights were derived from a multiple case study approach. The three studies used different firm samples. Study 1 was based on the data of the United States enforcement actions for violations of the 1977 Foreign Corrupt Practice Act (FCPA) formally prohibiting foreign bribery; firm-level data from the Bloomberg terminal; and a country-level measure from Worldwide Governance Indicators. In Study 1 (N=71 firms involved in foreign bribery), results supported hypotheses that regulatory sanctioning in host countries and bureaucratic controls at a firm level were negatively correlated with corruption opportunity attractiveness. Furthermore, vigilance controls help strengthen negative effect of bureaucratic controls on corruption opportunity attractiveness. Study 2 was based on reports of anti-corruption programs of the world's largest companies from Transparency International, corporate social performance scores from CSRHub, and firm-level financial indicators from the Bloomberg terminal. The findings of Study 2 (N=102 firms) supported hypothesis that corporate corruption controls positively affect Sustainable Resource Management, a sub-dimension of CSP. Importantly, the use of a cross-lagged design helped to specify that the relationship between Corruption Controls and CSP dimensions is not reciprocal (2-way) as was previously discussed in the literature. Study 3, was based on 6 cases of corruption recidivists identified via FCPA enforcements' database, and utilized data from court proceedings, annual reports, and news articles. Data were coded following prescribed steps to arrive at categories and themes. An inductive qualitative analysis performed in Study 3 resulted in a descriptive framework of ingenious deviance that underpins the profile of corporate corruption recidivists. The analysis revealed that a) a combination of underlying contextual and situational factors provided fertile ground for corruption, b) the phenomenon of recidivism occurred in the presence of multiple competing logics, and c) internal controls were subverted through ingenious deviance to facilitate bribery.
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Pishay, Anthony Abdalnor. "The fall of Enron and its implications on the accounting profession." CSUSB ScholarWorks, 2003. https://scholarworks.lib.csusb.edu/etd-project/2380.

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Philipp, Julia. "The Criminalisation of Trading in Influence in International Anti-Corruption Laws." Thesis, University of the Western Cape, 2009. http://etd.uwc.ac.za/index.php?module=etd&action=viewtitle&id=gen8Srv25Nme4_3574_1282236062.

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Despite being mentioned in most international anti-corruption instruments, trading in influence appears only rarely in the spotlight of legal practice and literature. This paper aims to shed some light on the issue. The main objective is to highlight the different forms of trading in influence stipulated in various international agreements and national laws in order to draw a comprehensive picture of this offence. Furthermore, by identifying and critically appraising the core issues connected with trading in influence, this paper aims to provide recommendations which may be of use to states obliged to implement or to consider implementing this offence.

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Keyser, John G. "Economic performance and corporate structure: an analysis of corporate crime causation." Thesis, Virginia Polytechnic Institute and State University, 1989. http://hdl.handle.net/10919/94508.

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The objective of this study was to assess the affect of economic performance, relative performance and corporate structure on the frequency of corporate crime. The data utilized in this study were obtained from the Inter-university Consortium for Political and Social Research and were originally collected by Marshall Clinard and Peter Yeager (1979). In addition to this data source, disaggregated economic data were collected in order to assess the volatility of economic performance for the corporations in the study. The collected data were then merged with the existing data set using the corporate identification numbers provided with an agreement of anonymity. Pearsons's r was used to assess the zero-order relationships among all the variables in the analysis. A series of T-tests were also performed to examine whether offending corporations had significantly lower economic performance measures than did their non-offending counterparts. Finally, multiple regression techniques were utilized to assess the predictive capability of economic performance and corporate structure on corporate offending. The bivariate analysis showed little correlation among the economic performance variables and the total and total serious violation categories. Concentration and diversification were significantly correlated with the violation categories. Diversification was also found to be highly correlated in a negative direction with all of the volatility measures. Similar results were found when analyzing the relative performance measures. When comparing the mean economic scores of offending and non-offending corporations, mean performance was generally lower among offending corporations. Offending corporations, however, were shown to experience less economic volatility than their non-offending counterparts. With respect to relative performance, offending corporations were found to have lower mean economic performance measures than non-offending firms. However, offenders were found to be less volatile relative to their industry than non-offenders. The regression analysis revealed a positive relationship with the trend of profit and a negative relationship with volatility of profit, both contradict theoretical expectations. In addition, the structural variables were found to be positively related to corporate violations, but they had little mediational effect with respect to the economic variables, as hypothesized. Based on the findings of this study, the limitations and implication for an economic explanation of corporate offending are discussed.
M.S.
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Yau, Sin-man, and 邱倩雯. "Tackling corporate fraud in Hong Kong: a casestudy of Sally Aw." Thesis, The University of Hong Kong (Pokfulam, Hong Kong), 2000. http://hub.hku.hk/bib/B31979166.

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Nook, Yusoff Bin. "Economic crime in Malaysia : an analysis into the changing role of the police." Thesis, University of Stirling, 1993. http://hdl.handle.net/1893/23430.

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Economic recession took effect in Malaysia in late 1984 and continued through 1985 and 1986. During this period, there was a sudden surge in economic crime. Its scale has Increased over recent years. When economic crime is on the increase, the costs to society are also increasing, not only in terms of money and property stolen by perpetrators, but also in terms of loss of confidence and respect by the public at large in our government. With the present rapid growth in business and commercial activities, economic crime has found a fertile ground. Economic crime is a 'growth industry'. Unless we study it, understand it, and develop tools to deal with it effectively, we may be witnessing only the beginning of a phenomenon that could undermine the social, economic and political stability of the country. Today's cost of economic crime in Malaysia is estimated to be more than $200 million a year. It victimises thousands of individuals. It undermines the very legitimacy of our institutions. With continued innovation in information and communications technologies, the dimensions of the problem expand; yet our legal and business systems cannot cope with what is happening today. In the opinion of the researcher, there can be little doubt that economic crime will continue to rob society as it has In the past. Despite its current scale, there has not been a study of economic crime In Malaysia. The reason is obvious; for a researcher to embark on a study in this particular area of criminal activity, there would need to be the accessibility to the highly sensitive data on such activities (while recognising that not all the crimes are detected). Many of the agencies charged with Investigation and prosecution of these non-traditional crimes, quite correctly, do not make their detailed findings public. Aggregated data, which are made available to the public, are often not sufficiently specific for research purposes. The secrecy of the Government agencies Is necessary in order for them to function effectively as law enforcement Instruments. Sutherland [1977, page 38] noted that explanations for crime could not be found in poverty alone; criminality is a much more complex phenomenon. For example, he noted that poverty Is no explanation for crimes of the rich and the professional segments of the society. It is noted by this researcher in his three years experience as the Head of Banking and Financial Investigations at the special unit of the Commercial Crime Department, Police Headquarters, Kuala Lumpur, that the problems In dealing with economic crimes could not be addressed in the same manner as In traditional crime. Studies were needed to explain and understand these crimes. From this knowledge base, there would be a better opportunity to formulate policy strategies to address the problems. This research, even though focussing in Malaysia, is meant to act as a springboard for future research within the researcher's organisation, the Royal Police Force of Malaysia, and also at least be useful for new Developing Countries which may have to encounter a similar economic crime phenomenon. The study also examines the major economic institutions in Malaysia such as cooperatives, insurance and stock-exchange and concludes that some of the main causes of economic crime are problems of management. They are: * poor quality and laxity of discipline and management; * financial and technical mismanagement in the operation of companies; * breaches of the law; * poor documentation and record keeping practices; * inadequate and ineffective control system. The findings of the research survey shows that the causes of economic crime in Malaysia are consistent with situational, opportunity and personal pressures. Economic crime in Malaysia is largely due to people who are in position of trust, who have abused their powers in a situation of poor accounting practices. Economic crime could possibly be prevented by improving the system of auditing, improving the management information system and improving the management environment.
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梁國豪. "論澳門預防及遏止私營部門賄賂法及其完善." Thesis, University of Macau, 2011. http://umaclib3.umac.mo/record=b2537932.

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Bhagwat, Tanya A. "Relationship between Fortune 500 companies with regulatory violations and/or criminal offenses and resulting stock values." Thesis, University of North Texas, 2009. https://digital.library.unt.edu/ark:/67531/metadc12083/.

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The purpose of this study was to determine whether publicly disclosed violations by U.S corporations, resulting in convictions or settlements, erode shareholder investment in the offending organizations. This study was designed to assess whether or not the shareholders' reactions to corporations' violations were related to a decline in organizations' stock valuations across sectors. In addition, this study attempted to assess whether or not shareholder support, expressed by stock prices, declined more after a corporation was prosecuted or reached a settlement for violations, as compared to corporations that disclosed earnings disappointments. Also, this study investigated the stock prices of violating corporations compared to the non-offending corporations from within the same business sector, as well as considered the percentage decline for repeat offenders for violation two compared to violation one. Opposite to hypothesis, results showed that stock prices for the violating companies were significantly greater 12 months after the violation compared to the other months and no significant differences in percent decline between the eight sectors on any of the five decline measures. There were also no differences between violating companies and their matched companies. Companies with a violation had significantly greater stock prices overall than those without a violation.
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龍幗英. "粵澳兩地公司高管賄賂犯罪的比較 =Comparative legal analysis of bribery at company's senior management level : Macao's and Guangdong province's persperctives." Thesis, University of Macau, 2018. http://umaclib3.umac.mo/record=b3952159.

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Books on the topic "Corporations – Canada – Corrupt practices"

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Snider, Laureen. About Canada: Corporate crime. Winnipeg, MB: Fernwood Publishing, 2015.

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Bad business: Corporate crime in Canada. Scarborough, Ont: Nelson Canada, 1993.

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Canadian anti-corruption law and compliance. Markham, Ontario: LexisNexis Canada, 2013.

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Greed: Investment fraud in Canada and around the globe. Toronto: Viking, 1997.

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Olive, David. Just rewards: The case for ethical reform in business. Markham, Ont: Penguin Books Canada, 1987.

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Stanbury, W. T. White collar crime and competition policy: Corporations and conspiracies in restraint of trade in Canada. [Vancouver?: s.n.], 1992.

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Kinsella, Warren. Unholy alliances: Terrorists, extremists, front companies and the Libyan connection in Canada. Toronto: Lester Publishing, 1992.

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Palango, Paul. Above the law. Toronto: M&S, 1994.

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Foreign Corrupt Practices Act. 2nd ed. Chicago: American Bar Association, 2013.

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Robin, Goodyear, ed. Corruption: The new corporate challenge. Houndmills, Basingstoke, Hamshire [England]: Palgrave Macmillan, 2011.

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Book chapters on the topic "Corporations – Canada – Corrupt practices"

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Pollard, Dave. "Becoming Knowledge-Powered." In Intelligent Support Systems, 274–95. IGI Global, 2002. http://dx.doi.org/10.4018/978-1-931777-00-1.ch018.

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In this article, Dave Pollard, Chief Knowledge Officer at Ernst & Young Canada since 1994, relates the award-winning process his firm has used, and which many of the corporations that have visited the Centre for Business Knowledge in Toronto are adapting for their own needs, to transform the company from a knowledge-hoarding to a knowledge-sharing enterprise. The article espouses a five-phase transformation process: • Developing the Knowledge Future State Vision, Knowledge Strategy and Value Propositions • Developing the Knowledge Architecture and Determining its Content • Developing the Knowledge Infrastructure, Service Model and Network Support Mechanisms • Developing a Knowledge Culture Transformation Program • Leveraging Knowledge into Innovation The author identifies possible strategies, leading practices, and pitfalls to avoid in each phase. He also explores the challenges involved in identifying and measuring intellectual capital, encouraging new knowledge creation, capturing human knowledge in structural form, and enabling virtual workgroup collaboration.
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Pollard, Dave. "Becoming Knowledge-Powered." In Knowledge Management and Virtual Organizations, 196–213. IGI Global, 2000. http://dx.doi.org/10.4018/978-1-930708-65-5.ch011.

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In this article, Dave Pollard, Chief Knowledge Officer at Ernst & Young Canada since 1994, relates the award-winning process his firm has used, and which many of the corporations that have visited the Centre for Business Knowledge in Toronto are adapting for their own needs, to transform the company from a knowledge-hoarding to a knowledge- sharing enterprise. The article espouses a five-phase transformation process: • Developing the Knowledge Future State Vision, Knowledge Strategy and Value Propositions • Developing the Knowledge Architecture and Determining its Content • Developing the Knowledge Infrastructure, Service Model and Network Support Mechanisms • Developing a Knowledge Culture Transformation Program • Leveraging Knowledge into Innovation The author identifies possible strategies, leading practices, and pitfalls to avoid in each phase. He also explores the challenges involved in identifying and measuring intellectual capital, encouraging new knowledge creation, capturing human knowledge in structural form, and enabling virtual workgroup collaboration.
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