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The United Nations Convention Against Corruption and its Impact on International Companies

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  • Antonio Argandoña

Abstract

Corruption is a serious economic, social, political and moral blight, especially in many emerging countries. It is a problem that affects companies in particular, especially in international commerce, finance and technology transfer. And it is becoming an international phenomenon in scope, substance and consequences. That is why, in recent years, there has been a proliferation of international efforts to tackle the problem of corruption. One such international cooperative initiative is the United Nations Convention against Corruption, signed in 2003, which came into force in December 2005. This is the first truly global instrument to prevent and combat corruption, built on a broad international consensus. The purpose of this article is to explain the origin and content of the Convention, what it adds to existing international instruments for combating corruption, and its strengths and weaknesses, mainly from the point of view of companies.
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Suggested Citation

  • Antonio Argandoña, 2007. "The United Nations Convention Against Corruption and its Impact on International Companies," Journal of Business Ethics, Springer, vol. 74(4), pages 481-496, September.
    • Handle: RePEc:kap:jbuset:v:74:y:2007:i:4:p:481-496
    DOI: 10.1007/s10551-007-9524-z
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    1. Bryane Michael, 2004. "What Does the UN Convention on Corruption Teach Us About International Regulatory Harmonisation?," Macroeconomics 0406004, University Library of Munich, Germany.
    2. Kimberly Ann Elliott, 1997. "Corruption and the Global Economy," Peterson Institute Press: All Books, Peterson Institute for International Economics, number 12, April.
    3. Philippa Webb, 2005. "The United Nations Convention Against Corruption," Journal of International Economic Law, Oxford University Press, vol. 8(1), pages 191-229, March.
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    4. Mosikari, Teboho Jeremiah & Nthebe, Tselane Confidence & Eita, Joel Hinaunye, 2018. "Does corruption hampers inward FDI in South Africa from other African countries? a gravity model analysis," MPRA Paper 88735, University Library of Munich, Germany, revised 10 Jul 2018.
    5. El-Helaly, Moataz & Ntim, Collins G. & Al-Gazzar, Manar, 2020. "Diffusion theory, national corruption and IFRS adoption around the world," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 38(C).
    6. Cieslewicz, Joshua K., 2014. "Relationships between national economic culture, institutions, and accounting: Implications for IFRS," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(6), pages 511-528.
    7. Muhammad Azizul Islam & Shamima Haque & Thusitha Dissanayake & Philomena Leung & Karen Handley, 2015. "Corporate Disclosure in Relation to Combating Corporate Bribery: A Case Study of Two Chinese Telecommunications Companies," Australian Accounting Review, CPA Australia, vol. 25(3), pages 309-326, September.
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    9. Christopher Baughn & Nancy Bodie & Mark Buchanan & Michael Bixby, 2010. "Bribery in International Business Transactions," Journal of Business Ethics, Springer, vol. 92(1), pages 15-32, March.

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