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Purpose

This paper aims to investigate how bribery is conducted in multinational corporations. In particular, sources of funding and methods of transferring bribes are investigated.

Design/methodology/approach

In all, 100 interviews were conducted with criminals and white-collar crime prevention experts, and responses were subjected to qualitative content analysis.

Findings

The interviews and survey revealed concrete techniques for creating funds for bribery and transferring bribes to counterparties. The results indicate that the compliance mechanisms aimed at preventing bribery in multinational corporations can be easily circumvented.

Research limitations/implications

This study’s findings were limited to the perspectives of 100 interviewees. Hence, it is possible that a study with a larger sample conducted in different countries or at a different time could have yielded different results.

Practical implications

Identifying the concrete methods of funding and transferring bribes should provide both compliance officers and legislators with valuable insights into criminal activity. By better understanding the specific steps taken by criminals, compliance officers should be able to more effectively combat bribery.

Originality/value

Whereas the prior literature has focused on the organizations and mechanisms involved in combating bribery, this paper instead explores how criminals avoid detection by taking into account existing compliance mechanisms and criminal perspectives.

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