An Analysis of the Effect of Corporate Codes of Ethics on Corporate Culture

Abstract

Due to the numerous cases of fraudulent accounting practices in 2001 involving such corporate giants such as Enron and WorldCom, the United States Congress passed the Sarbanes Oxley Act 2002 (SOA) to restore investor confidence in the capital markets. In Section 406 Congress requires each issuing company to disclose whether or not ( and if not, the reason therefore) the company has adopted a code of ethics for senior financial officers. While the SOA does not specifically mandate a code of ethics for listing companies, it emphasizes the importance of corporate codes of ethics as the cornerstone for building a strong internal control environment to prevent or deter management fraud. A written code of ethics for senior management lays the foundation for promoting a corporate culture that values and practices ethical behavior. In this paper I focus on codes of ethics and the effect that they have on an organization's culture.

Notes

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Thesis Completion

2005

Semester

Spring

Advisor

Roush, Pamela

Degree

Bachelor of Science (B.S.)

College

College of Business Administration

Degree Program

Accounting

Subjects

Business Administration -- Dissertations, Academic; Dissertations, Academic -- Business Administration

Format

Print

Identifier

DP0021925

Language

English

Access Status

Open Access

Length of Campus-only Access

None

Document Type

Honors in the Major Thesis

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