An Analysis of the Effect of Corporate Codes of Ethics on Corporate Culture
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.
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Bachelor of Science (B.S.)
College of Business Administration
Business Administration -- Dissertations, Academic; Dissertations, Academic -- Business Administration
Length of Campus-only Access
Honors in the Major Thesis
Flaugher, Renee, "An Analysis of the Effect of Corporate Codes of Ethics on Corporate Culture" (2005). HIM 1990-2015. 452.