Роль антикоррупционного комплаенса в противодействии коррупции в Российской Федерации
The author presents the outcomes of academic research on anti-corruption legal framework in the Russian Federation conducted as a part of comparative study on anti-corruption legal framework in the BRICS countries. Special attention is paid to implementation of anti-corruption compliance in Russian organizations.
The article analyzes the moral considerations, legal and market incentives for organizations to implement anti-corruption compliance. It also assesses the role of anti-corruption compliance in prevention of corruption offences.
In this study, we analyse compliance for a large sample of European companies mandatorily applying International Financial Reporting Standards (IFRS). Focusing on disclosures required by IFRS 3 Business Combinations and International Accounting Standard 36 Impairment of Assets, we find substantial non-compliance. Compliance levels are determined jointly by company- and country-level variables, indicating that accounting traditions and other country-specific factors continue to play a role despite the use of common reporting standards under IFRS. At the company level, we identify the importance of goodwill positions, prior experience with IFRS, type of auditor, the existence of audit committees, the issuance of equity shares or bonds in the reporting period or in the subsequent period, ownership structure and the financial services industry as influential factors. At the country level, the strength of the enforcement system and the size of the national stock market are associated with compliance. Both factors not only directly influence compliance but also moderate and mediate some company-level factors. Finally, national culture in the form of the strength of national traditions (‘conservation’) also influences compliance, in combination with company-level factors.
This toolkit describes effective anti-corruption strategies, that place anti-corruption educatioin in the line with the political will, sustainable institutions and the no-impunity principle implementation. It also provides an overview of viable anti-corruption mechanizms and tools have recently appeared. Additionally there are practical recommendations concerning reliance on best practices of anti-corruption educatioin and illustrative examples of anti-corruption projects implemented by youth.
This paper analyzes opportunities of application of the self-determination theory to the compliant behavior and describes the process of development and validation scale for measuring compliance-related causality orientations in the normative sample. Experts’ appraisals demonstrated that in clinical settings controlled causality orientation could be divided into two subscales: controlled by doctors and controlled by others subscales. Empirical data (N=246 students) supports internal consistency (Cronbach's alpha .76-.79), test-retest reliability and factor validity of the scale. All the subscales correlate with general controlled orientation subscale as well as relevant subscales of General Causality Orientation Scale. Controlled by doctors and impersonal causality orientations were negatively related to health-related quality of life. Compliance-Related Causality Orientations Scale correlated with retrospective appraisals of last episode of somatic illness (subjective interference with other domains, fear of future complications, fear of more severe illness, subjective ability to follow chosen treatment. Although testing prospective validity of the scale is a challenge for future research, the scale could be useful to study motivational factors of compliant behavior both in the normative and clinical samples.
The proposed ‘Overview’ is a practical tool that should simplify the use of existing standards and guidelines for designing, implementing and evaluating anti-corruption compliance programmes. The Overview considers the principles, standards and recommendations from major international organizations and bodies, including UNODC, World Bank, OECD, ICC, ISO.
Besides of standards and guidelines on anti-corruption compliance, relevant provisions from the Financial Action Task Force’s (FATF’s) anti-money laundering/countering financing of terrorism standards and guidelines on identification of third parties, beneficial owners, politically exposed persons (PEPs), risk assessment, and suspicious transactions were taken into account.
The author analize implementation of the OECD Convention on Combating Bribery of Foreign Public Officials in International Business Transactions of 1977 in the United Kingdom and in the United States. Special attention paid to the influence of the Convention on the development of anti-corruption compliance control in companies, to the liability for corruption offenses and application of the UK and the US anti-corruption law to foreign companies.
This paper investigates links between corruption and collusion in procurement. A first-price multiple-object auction is administered by an agent who has legal discretion to allow for a readjustment of (all) submitted offers before the official opening. The agent may be corrupt, i.e. willing to sell his decision in exchange for a bribe. Our main result shows that the corrupt agent's incentives to extract rents are closely linked with that of a cartel of bidders. First, collusive bidding conveys value to the agent's decision power. Second, self-interested abuse of discretion to extract rents (corruption) provides a mechanism to enforce collusion. A second result is that package bidding can facilitate collusion. We also find that with corruption, collusion is more likely in auctions where firms are small relative to the market. Our main message to auction designers, competition authorities and criminal courts is that risks of collusion and of corruption must be addressed simultaneously. Some other policy implications for the design of tender procedures are discussed.