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| Tekijä: | Rockness, H. Rockness, J. |
| Otsikko: | Legislated ethics: from enron to Sarbanes-Oxley, the impact on corporate America |
| Lehti: | Journal of Business Ethics
2005 : MAR I, VOL 57:1, p. 31-54 |
| Asiasana: | ethics business ethics corporate culture regulations legislation fraud financial accounting USA |
| Vapaa asiasana: | financial reporting |
| Kieli: | eng |
| Tiivistelmä: | 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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