IDEAS home Printed from https://ideas.repec.org/a/eee/joaced/v32y2014i1p36-60.html
   My bibliography  Save this article

Baker Hughes: Greasing the wheels in Kazakhstan (FCPA violations and implementation of a corporate ethics and anti-corruption compliance program)

Author

Listed:
  • Holtzblatt, Mark
  • Tschakert, Norbert

Abstract

This case discusses the Foreign Corrupt Practices Act (FCPA) violations of Texas-based Baker Hughes, in connection with its oil service operations in Kazakhstan. You will assume the position of a newly assigned audit committee member who is trying to understand Baker Hughes’ FCPA violations related to its Kazakhstan operations. Your investigation will involve the examination of the SEC court complaint, press releases, government and company publications and 10-K annual reports.

Suggested Citation

  • Holtzblatt, Mark & Tschakert, Norbert, 2014. "Baker Hughes: Greasing the wheels in Kazakhstan (FCPA violations and implementation of a corporate ethics and anti-corruption compliance program)," Journal of Accounting Education, Elsevier, vol. 32(1), pages 36-60.
    • Handle: RePEc:eee:joaced:v:32:y:2014:i:1:p:36-60
    DOI: 10.1016/j.jaccedu.2014.01.005
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/S0748575114000062
    Download Restriction: Full text for ScienceDirect subscribers only
    File URL: https://libkey.io/10.1016/j.jaccedu.2014.01.005?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. R.K. Pattnaik & S.N.V. Siva Kumar, 2011. "Foreign Institutional Investor (Fii) Flows," Foreign Trade Review, , vol. 46(1), pages 3-23, April.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Rafael Robina-Ramírez & M. Isabel Sánchez-Hernández & Carlos Díaz-Caro, 2021. "Hotel manager perceptions about corporate compliance in the tourism industry: an empirical regional case study in Spain," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(2), pages 627-654, June.
    2. Teuteberg, Torben & Voll, Daniel & Zülch, Henning, 2016. "The success story of international additives producer AG: A case study on categorization of investments under IFRS," Journal of Accounting Education, Elsevier, vol. 34(C), pages 13-29.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Moorman, Theodore, 2014. "An empirical investigation of methods to reduce transaction costs," Journal of Empirical Finance, Elsevier, vol. 29(C), pages 230-246.
    2. Bernard Effah & Ernest Boampong & Osei Asibey & Ninette Afi Pongo & Augustine Nkrumah, 2014. "Small and Medium Bamboo and Rattan Enterprises in Economic Empowerment in Kumasi: Perspectives of Producers," Journal of Social Economics, Research Academy of Social Sciences, vol. 1(1), pages 11-21.
    3. Pareja-Alcaraz, Pablo, 2017. "Chinese investments in Southern Europe's energy sectors: Similarities and divergences in China's strategies in Greece, Italy, Portugal and Spain," Energy Policy, Elsevier, vol. 101(C), pages 700-710.
    4. Beshenov, Sergey & Rozmainsky, Ivan, 2015. "Hyman Minsky's financial instability hypothesis and the Greek debt crisis," Russian Journal of Economics, Elsevier, vol. 1(4), pages 419-438.
    5. Wilkening, Tom, 2016. "Information and the persistence of private-order contract enforcement institutions: An experimental analysis," European Economic Review, Elsevier, vol. 89(C), pages 193-215.
    6. Michael W. L. Elsby & Ryan Michaels & David Ratner, 2015. "The Beveridge Curve: A Survey," Journal of Economic Literature, American Economic Association, vol. 53(3), pages 571-630, September.
    7. Sherman, Paul David, 2016. "Using RUFDATA to guide a logic model for a quality assurance process in an undergraduate university program," Evaluation and Program Planning, Elsevier, vol. 55(C), pages 112-119.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:joaced:v:32:y:2014:i:1:p:36-60. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: https://www.journals.elsevier.com/journal-of-accounting-education .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.