????出人意料的是，盡管《反海外腐敗法》使得在國外發生的賄賂行為能夠在美國受到懲罰，但在很長時間內都沒有要求公司及其高管對此類錯誤行為做出匯報，即便是在他們發現此類行為之后。這就是為何盡管有該法律存在，但大多數賄賂行為幾十年內都未查明的原因。這種情況在2002年《薩班斯-奧克雷法案》通過之后發生了變化，至少是對公開上市公司來說是這樣。在該法案制約下，公司首席執行官和首席財務官們必須保證他們所在公司呈報的財務文件是準確的。因為公司高管必須隱瞞賄賂行為，所以常常可以通過賄賂看出公司賬目里至少有一些內容是作假的。因此根據《薩班斯-奧克雷法案》，不披露可能的賄賂行為實際上就違反了證券法。

????謝爾曼斯特林律師事務所（Shearman & Sterling）合伙人菲利普?尤洛夫斯基表示，“你仍然不必告知執法機構，但你得對所呈交的財務文件中的用語進行修改，任何偏離樣板文件的說法通常都會引起注意。”

????這么做的結果是出現了一大批涉及到《反海外腐敗法》的案件。其中對大型公開上市企業提起的絕大多數訴訟，都是由這些公司自己報告上來的，目的可能是試圖減少罰金或者是將責任推給低層員工。沃爾瑪有所不同。當其賄賂案件東窗事發時，杜克正是沃爾瑪國際業務的負責人。盡管如此，他在2009年初擔任公司首席執行官后，依然作證稱公司財務報表準確并且所有可能的欺詐行為都已進行披露。前任首席執行官李?斯考特似乎也知道賄賂情形的存在，但也仍然簽字批準了財務報表。沃爾瑪直到去年才向股東披露公司正在對可能違犯《反海外腐敗法》的行為進行調查。

????此外，該法案并未要求公司報告其員工賄賂國外官員的證據，而是要求他們采取合適的控制措施以便察覺賄賂行為，并在賄賂發生時進行公正調查并做記錄。沃爾瑪似乎并不是這么做的。根據《紐約時報》報道，在杜克和其他公司管理者發現可能的賄賂行為后，他們最終把開展內部調查的任務交給了一位涉嫌是賄賂同謀的管理者。所以最后此人沒有發現任何關于賄賂的證據，也就毫不奇怪了。如果調查只是做做樣子，那么這項調查本身也是違反《反海外腐敗法》的。

????卡普蘭表示，“換言之，如果沃爾瑪高管們制造了一起弄虛作假的調查，那么對他們提出指控就是有章可循的。”

????譯者：李玫曉/汪皓

????That's because, surprisingly, while FCPA makes foreign bribery punishable in the U.S., for a long time there was no requirement that companies and their officials report the misdeeds, even after they found out about them. And that's why, despite the law, bribery went mostly unchecked for decades even after FCPA was on the books. That changed, at least for public companies, after the passage of Sarbanes Oxley in 2002. Under that law CEOs and CFOs must certify that their companies' financial filings are correct. Bribes, because they have to hidden, are generally an indicator that at least something in a company's books has been faked. So under Sarbanes Oxley it's effectively a violation of securities law not to disclose knowledge of potential bribes.

????"You still don't have to tell law enforcement officials, but you do have to change the language in your financial filings and any deviation from the normal boiler plate usually gets noticed," says Philip Urofsky, a partner at law firm Shearman & Sterling.

????The result has been a flood of FCPA cases. The vast majority of cases brought against large public companies under the act are self-reported by companies either trying to minimize fines or shift blame to low-level employees. That doesn't appear to be what happened at Wal-Mart. Duke was the head of the company's international operations when the allegations of bribery came to light at the company. Nonetheless, when he became CEO in early 2009, Duke attested to the fact that the financial statements were accurate, and that all instances of possible fraud had been disclosed. Former CEO Lee Scott appears to have known about the concerns about bribes and signed off on financial statements as well. The company didn't disclose to shareholders it was investigating a potential violation of FCPA until late last year.

????What's more, while companies are not required to report evidence that their employees bribed foreign officials, they are required to have controls in place to detect bribes and fairly investigate and document the matters when they occur. That doesn't seem to be what happened at Wal-Mart. According to the Times, after Duke and other company officials found out about the potential bribes they eventually assigned the internal investigation of the matter to an executive who was alleged to have been complicit in the bribery scheme. Unsurprisingly, the official found little evidence of wrong-doing. If the investigation was indeed a sham, then that would be a violation of the FCPA as well.

????"If the theory is that Wal-Mart executives created a make-believe investigation, then that would support bringing a case against them," says Kaplan.