{"id":"https://openalex.org/W2895946356","doi":"https://doi.org/10.2308/jfar-52296","title":"Internal Control Material Weaknesses and Foreign Corrupt Practices Act Violations","display_name":"Internal Control Material Weaknesses and Foreign Corrupt Practices Act Violations","publication_year":2018,"publication_date":"2018-10-10","ids":{"openalex":"https://openalex.org/W2895946356","doi":"https://doi.org/10.2308/jfar-52296","mag":"2895946356"},"language":"en","primary_location":{"id":"doi:10.2308/jfar-52296","doi":"https://doi.org/10.2308/jfar-52296","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jfar-52296","pdf_url":null,"source":{"id":"https://openalex.org/S4210206678","display_name":"Journal of Forensic Accounting Research","issn_l":"2380-2138","issn":["2380-2138"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Forensic Accounting Research","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5043010486","display_name":"Yi\u2010Hung Lin","orcid":"https://orcid.org/0000-0001-7114-2098","observed_orcids":["https://orcid.org/0000-0001-7114-2098"]},"institutions":[{"id":"https://openalex.org/I56590836","display_name":"Monash University","ror":"https://ror.org/02bfwt286","country_code":"AU","type":"education","lineage":["https://openalex.org/I56590836"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Yi-Hung Lin","raw_affiliation_strings":["Monash University"],"raw_orcid":"https://orcid.org/0000-0001-7114-2098","affiliations":[{"raw_affiliation_string":"Monash University","institution_ids":["https://openalex.org/I56590836"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5088460821","display_name":"Meghann Abell Cefaratti","orcid":"https://orcid.org/0000-0001-8884-2840","observed_orcids":["https://orcid.org/0000-0001-8884-2840"]},"institutions":[{"id":"https://openalex.org/I102502594","display_name":"Northern Illinois University","ror":"https://ror.org/012wxa772","country_code":"US","type":"education","lineage":["https://openalex.org/I102502594"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Meghann A. Cefaratti","raw_affiliation_strings":["Northern Illinois University"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Northern Illinois University","institution_ids":["https://openalex.org/I102502594"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5078407603","display_name":"Chih\u2010Chen Lee","orcid":"https://orcid.org/0000-0003-4834-4796","observed_orcids":["https://orcid.org/0000-0003-4834-4796"]},"institutions":[{"id":"https://openalex.org/I102502594","display_name":"Northern Illinois University","ror":"https://ror.org/012wxa772","country_code":"US","type":"education","lineage":["https://openalex.org/I102502594"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Chih-Chen Lee","raw_affiliation_strings":["Northern Illinois University"],"raw_orcid":"https://orcid.org/0000-0003-4834-4796","affiliations":[{"raw_affiliation_string":"Northern Illinois University","institution_ids":["https://openalex.org/I102502594"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5012518252","display_name":"Hua-Wei Solomon Huang","orcid":"https://orcid.org/0000-0002-1036-1796","observed_orcids":["https://orcid.org/0000-0002-1036-1796"]},"institutions":[{"id":"https://openalex.org/I91807558","display_name":"National Cheng Kung University","ror":"https://ror.org/01b8kcc49","country_code":"TW","type":"education","lineage":["https://openalex.org/I91807558"]}],"countries":["TW"],"is_corresponding":false,"raw_author_name":"Hua-Wei Huang","raw_affiliation_strings":["National Cheng Kung University"],"raw_orcid":"https://orcid.org/0000-0002-1036-1796","affiliations":[{"raw_affiliation_string":"National Cheng Kung University","institution_ids":["https://openalex.org/I91807558"]}]}],"institutions":[],"countries_distinct_count":3,"institutions_distinct_count":3,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":3.7927,"has_fulltext":false,"cited_by_count":15,"citation_normalized_percentile":{"value":0.93369928,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":87,"max":98},"biblio":{"volume":"3","issue":"1","first_page":"A80","last_page":"A104"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7900000214576721,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.7900000214576721,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13957","display_name":"Corporate Governance and Financial Management","score":0.15039999783039093,"subfield":{"id":"https://openalex.org/subfields/1408","display_name":"Strategy and Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11042","display_name":"Corruption and Economic Development","score":0.008500000461935997,"subfield":{"id":"https://openalex.org/subfields/3312","display_name":"Sociology and Political Science"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/internal-control-material-weaknesses","display_name":"internal control material weaknesses","score":0.9890000224113464},{"id":"https://openalex.org/keywords/regulatory-compliance","display_name":"regulatory compliance","score":0.6940000057220459},{"id":"https://openalex.org/keywords/coso-internal-control-integrated-framework","display_name":"COSO Internal Control-Integrated Framework","score":0.8489999771118164},{"id":"https://openalex.org/keywords/risk-assessment","display_name":"risk assessment","score":0.9599999785423279},{"id":"https://openalex.org/keywords/control-environment","display_name":"control environment","score":0.9929999709129333},{"id":"https://openalex.org/keywords/control-activities","display_name":"control activities","score":0.9990000128746033},{"id":"https://openalex.org/keywords/corporate-corruption","display_name":"corporate corruption","score":0.4790000021457672},{"id":"https://openalex.org/keywords/internal-control-effectiveness","display_name":"internal control effectiveness","score":0.3070000112056732}],"concepts":[{"id":"https://openalex.org/C2776529989","wikidata":"https://www.wikidata.org/wiki/Q471295","display_name":"Foreign Corrupt Practices Act","level":3,"score":0.8749455213546753},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7483084797859192},{"id":"https://openalex.org/C2775924081","wikidata":"https://www.wikidata.org/wiki/Q55608371","display_name":"Control (management)","level":2,"score":0.7048707008361816},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5858320593833923},{"id":"https://openalex.org/C199450454","wikidata":"https://www.wikidata.org/wiki/Q1667931","display_name":"Internal control","level":3,"score":0.5687189698219299},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5653964281082153},{"id":"https://openalex.org/C2779777834","wikidata":"https://www.wikidata.org/wiki/Q4202277","display_name":"Enforcement","level":2,"score":0.20504191517829895},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.13759174942970276},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.11288386583328247},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.10006257891654968},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.08970081806182861},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.08074834942817688},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.0},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.2308/jfar-52296","doi":"https://doi.org/10.2308/jfar-52296","is_oa":false,"landing_page_url":"https://doi.org/10.2308/jfar-52296","pdf_url":null,"source":{"id":"https://openalex.org/S4210206678","display_name":"Journal of Forensic Accounting Research","issn_l":"2380-2138","issn":["2380-2138"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","jufo-1"],"host_organization":"https://openalex.org/P4310316290","host_organization_name":"American Accounting Association","host_organization_lineage":["https://openalex.org/P4310316290"],"host_organization_lineage_names":["American Accounting Association"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Journal of Forensic Accounting Research","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.8999999761581421}],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":27,"referenced_works":["https://openalex.org/W2021311243","https://openalex.org/W2053121708","https://openalex.org/W2070370892","https://openalex.org/W2074674675","https://openalex.org/W2076301348","https://openalex.org/W2096960067","https://openalex.org/W2110262976","https://openalex.org/W2115590826","https://openalex.org/W2132112771","https://openalex.org/W2134764504","https://openalex.org/W2139793617","https://openalex.org/W2156793641","https://openalex.org/W2161878611","https://openalex.org/W2162012703","https://openalex.org/W2162727203","https://openalex.org/W2249875014","https://openalex.org/W2259745398","https://openalex.org/W3121896505","https://openalex.org/W3122360306","https://openalex.org/W3122654056","https://openalex.org/W3122946648","https://openalex.org/W3123938212","https://openalex.org/W3124504437","https://openalex.org/W3124788320","https://openalex.org/W3124830097","https://openalex.org/W4231089818","https://openalex.org/W4235328403"],"related_works":["https://openalex.org/W4391906627","https://openalex.org/W3178996379","https://openalex.org/W636772324","https://openalex.org/W7212186510","https://openalex.org/W351054938","https://openalex.org/W9954168","https://openalex.org/W2343351365","https://openalex.org/W7027005392","https://openalex.org/W2907155119","https://openalex.org/W2954497721"],"abstract_inverted_index":{"ABSTRACT":[0],"The":[1],"purpose":[2],"of":[3,54,78,92,107],"this":[4],"research":[5],"is":[6],"to":[7,41,68],"investigate":[8],"the":[9,43,56,69,83,105],"relationship":[10],"between":[11],"internal":[12,79,109],"control":[13,72,75],"material":[14],"weaknesses":[15],"(ICMWs),":[16],"as":[17],"measured":[18],"by":[19],"presence,":[20],"number,":[21],"and":[22,24,45,74],"type,":[23],"Foreign":[25],"Corrupt":[26],"Practices":[27],"Act":[28],"(FCPA)":[29],"violations.":[30],"Our":[31],"results":[32],"indicate":[33],"that":[34],"firms":[35,46,59,64,96],"with":[36,47,60,65],"ICMWs":[37,49,66,98],"are":[38],"more":[39],"likely":[40],"violate":[42],"FCPA":[44,57,93],"multiple":[48],"have":[50],"a":[51,89],"higher":[52,90],"likelihood":[53],"violating":[55],"than":[58,95],"fewer":[61],"ICMWs.":[62],"Further,":[63],"related":[67],"risk":[70,91],"assessment,":[71],"environment,":[73],"activities":[76],"components":[77],"controls":[80,110],"(based":[81],"on":[82],"COSO":[84],"Internal":[85],"Control\u2014Integrated":[86],"Framework)":[87],"present":[88],"violations":[94],"without":[97],"in":[99,111],"those":[100],"areas.":[101],"These":[102],"findings":[103],"substantiate":[104],"importance":[106],"effective":[108],"supporting":[112],"firms'":[113],"regulatory":[114],"compliance.":[115],"JEL":[116],"Classifications:":[117],"M42;":[118],"M48;":[119],"D73.":[120]},"counts_by_year":[{"year":2026,"cited_by_count":2},{"year":2025,"cited_by_count":5},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2018-10-26T00:00:00"}
