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| Author: | Sama, L. M. Shoaf, V. |
| Title: | Reconciling rules and principles: an ethics-based approach to corporate governance |
| Journal: | Journal of Business Ethics
2005 : APR II+MAY, VOL 58:1,2,3, p. 177-185 |
| Index terms: | corporate governance ethics legislation usa |
| Freeterms: | Sarbanes-Oxley Act |
| Language: | eng |
| Abstract: | This article discusses the nature of recent corporate abuses in the U.S. and in Europe, and how globalization has had an effect on amplifying their consequences. The paper also assesses the rules-based and principles-based remedies that have been proposed in each region, respectively. The principles forwarded by the U.S. Sarbanes-Oxley Act are analyzed. Invoking Integrative Social Contracts Theory (ISCT), the article concludes with a reconciliation of the principles and rules-based approaches to corporate governance as suggested by theory. |
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