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

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  • 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
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    References listed on IDEAS

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    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.
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    Cited by:

    1. 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.
    2. 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.

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