Adherence to the compliance program of Brazil’s anti-corruption law and internal controls implementation
ABSTRACT The aim of this study is to investigate the adherence of Brazilian publicly listed companies to the parameters of the anti-corruption law compliance program as well as its association with internal controls implementation. In light of the accounting scandals and corporate frauds reported in...
Main Authors: | , , |
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Format: | Article |
Language: | English |
Published: |
Universidade de São Paulo
2018-10-01
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Series: | Revista Contabilidade & Finanças |
Subjects: | |
Online Access: | http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1519-70772018005015103&lng=en&tlng=en |