Gibbs, Everett
June 2003
Financial Executive;Jun2003, Vol. 19 Issue 4, p40
Academic Journal
The article focuses on the development of formal written codes of conduct for organizations. It states that codes of conduct are mandated by the U.S. Sarbanes-Oxley Act as well as by listing requirements of the major stock exchanges. It mentions that codes of conduct usually contain statements by the organization's chief executive officer stating the organization is committed to conducting business with integrity and the highest ethical standards. It comments that codes of conduct also should provide a discussion of what roles the organization's policies, structure, internal controls, and risk management will play in helping employees comply with the code of conduct, including the role of personal accountability.


Related Articles

  • Government Procurement Fraud. Lander, Gerald H.; Kimball, Valerie J.; Martyn, Kimberly A. // CPA Journal;Feb2008, Vol. 78 Issue 2, p16 

    The article deals with the issue of procurement fraud in the U.S. government. The different types of procurement fraud and what is being done to prevent and discover it are discusses. The authors recommend that section 406 of the Sarbanes-Oxley Act of 2002 (SOX), which requires all publicly held...

  • The Effect of Sarbanes- Oxley Act (SOX) on Corporate Value and Performance. Abdullah, Khalid Amin; Al-Jafari, Mohamed Khaled; Kourabi, Firas // European Journal of Economics, Finance & Administrative Sciences;Jun2011, Issue 33, p42 

    This study presents empirical evidence on the effect of the Sarbanes-Oxley Act (SOX) of 2002 on the corporate value and performance. The study analyzed the financial data of 117 public companies listed in Standard & Poor's (S&P) 500 Index, and which were the only companies listed in this index...

  • A Wolf in Sheep’s Clothing: The Use of Ethics-Related Terms in 10-K Reports. Loughran, Tim; McDonald, Bill; Yun, Hayong // Journal of Business Ethics;May2009 Supplement 1, Vol. 89, p39 

    We examine the occurrence of ethics- related terms in 10-K annual reports over 1994–2006 and offer empirical observations on the conceptual framework of Erhard et al. ( Integrity: A Positive Model that Incorporates the Normative Phenomena of Morality, Ethics, and Legality (Harvard...

  • Interaction between Sarbanes-Oxley and the Federal Sentencing Guidelines. Winrow, Tasia; Winrow, Brian // Franklin Business & Law Journal;2015, Vol. 2015 Issue 2, p19 

    Over the course of the past fourteen years there has been significant ethical and regulatory changes compelling organizations to operate in a heightened transparent fashion, while also requiring mechanisms designed to ferret out workplace misconduct. The precipitating events leading to the new...

  • Should IMA Ethical Principles Apply to Nonfinance Duties? Barlas, Stephen; Madison, Roland; Osheroff, Mike; Verschoor, Curt; Williams, Kathy // Strategic Finance;Feb2004, Vol. 85 Issue 8, p20 

    The article mentions the Institute of Management Accountants' (IMA) Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management and offers an ethical problem. Amy Kimbell is the assistant controller of XYZ Corp. and she is concerned that minority applicants...

  • Will Sarbanes-Oxley Improve Ethics? Verschoor, Curtis C. // Strategic Finance;Mar2004, Vol. 85 Issue 9, p15 

    The article discusses ethical aspects of compliance with the Sarbanes-Oxley Act of 2002 (SOX) in the United States. Section 406 requires public companies to have a code of conduct for senior management and financial officers. Chairman William Donaldson of the Securities and Exchange Commission...

  • TODAY'S GOVERNANCE CODES: DEMANDING, CONFUSING AND, ULTIMATELY, HOW EFFECTIVE? Marshall, Jeffrey // Financial Executive;Jun2003, Vol. 19 Issue 4, p33 

    The article focuses on the creation of a meaningful code of conduct and corporate governance codes. It states that pressures to improve on corporate governance has been relentless in 2003 and that pressure is unlikely to lessen in the near future. It mentions that executives are worried about...

  • Principles and Influence in Codes of Ethics: A Centering Resonance Analysis Comparing Pre- and Post-Sarbanes-Oxley Codes of Ethics. Canary, Heather; Jennings, Marianne // Journal of Business Ethics;Jun2008, Vol. 80 Issue 2, p263 

    This study examines the similarities and differences in pre- and post-Sarbanes-Oxley corporate ethics codes and codes of conduct using the framework of structuration theory. Following the passage of the Sarbanes-Oxley (SOX) legislation in 2002 in the United States, publicly traded companies...

  • The Cut and Paste Society: Isomorphism in Codes of Ethics. Holder-Webb, Lori; Cohen, Jeffrey // Journal of Business Ethics;Jun2012, Vol. 107 Issue 4, p485 

    Regulatory responses to the business failures of 1998-2001 framed them as a general failure of governance and ethics rather than as firm-specific problems. Among the regulatory responses are Section 406 of Sarbanes-Oxley Act, SEC, and exchange requirements to provide a Code of Ethics. However,...


Read the Article


Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics