A Review on the Canada's Conflict of Interest Law

Kim, Nam-Wook

doi:10.36433/kacla.2021.4.1.63

Cited by 1 publication

(1 citation statement)

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“…However, the morosity of Brazil's judicial system and the obstacles faced when attempting to prosecute high-level politicians and government officials have constrained the country's anti-corruption efforts (Moro, 2018). Only during the last decade have cumulative changes in the institutional environment occurred, and critical events created the proper conditions to fight corruption (Castro and Ansari, 2017;Kim et al, 2021). Brazil has enacted specific legislation to fight corruption and other illicit practices, such as manipulating contracts and fraud in public tenders.…”

Section: Regulatory Institutional Aspectsmentioning

confidence: 99%

Decoding corruption in Brazilian construction multinationals

Barboza,

Da Rocha

2023

AAAJ

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PurposeThis study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.Design/methodology/approachThis study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.FindingsThe study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.Originality/valueThis research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

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Section: Regulatory Institutional Aspectsmentioning

confidence: 99%