In the late nineteenth century The Accountant reported on a case where the auditors looked at the mattery of bribery "straight in the face" and disclosed the illegal payments in the audit certificate. However, subsequent discussion of the accountant's responsibility for disclosing bribery in an 1899 lecture, "Secret Profits," showed that there was no unanimity of opinion on the accountant's responsibility in this area. The problem is obviously a continuing one.
Brief (1933-), Richard P.
"Accountant's responsibility for disclosing bribery: An historical note,"
Accounting Historians Journal: Vol. 4
, Article 8.
Available at: https://egrove.olemiss.edu/aah_journal/vol4/iss2/8