search query: @indexterm FRAUD / total: 254
reference: 34 / 254
| Author: | Rockness, H. Rockness, J. |
| Title: | Legislated ethics: from enron to Sarbanes-Oxley, the impact on corporate America |
| Journal: | Journal of Business Ethics
2005 : MAR I, VOL 57:1, p. 31-54 |
| Index terms: | ethics business ethics corporate culture regulations legislation fraud financial accounting USA |
| Freeterms: | financial reporting |
| Language: | eng |
| Abstract: | The article examines the recent financial reporting scandals and the following U.S. legislative attempts to impose ethical behaviour and control the incidence of new reporting problems via the Sarbanes-Oxley act. The paper includes a historical overview and assertions of ethical consequences of legislation in the context of the scandals. Ethics related provisions of the Sarbanes-Oxley act are discussed with the possible influence of regulations on the likelihood of future frauds and accompanying prognosis for future ethical behaviour. |
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