1. THE TONE AT THE TOP and Ethical Conduct Connection.
- Author
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Lamberton, Barbara, Mihalek, Paul H., and Smith, Carl S.
- Subjects
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LEADERSHIP ethics , *SUPERIOR-subordinate relationship , *ORGANIZATIONAL ethics , *CODES of ethics , *INTERNAL auditing , *MANAGEMENT controls , *INDUSTRIAL management ethics , *MANAGERIAL accounting , *ETHICS - Abstract
The article discusses research pertaining to the impact of leadership behavior on organizational ethics. The research indicated that ethically concerned management is more likely in firms with written codes of ethical conduct or an internal audit function. Over 60% of the respondents who said they felt no pressure to behave ethically were from firms where ethics were not considered a priority. INSET: A BRIEF HISTORY OF FINANCIAL REPORTING INTEGRITY.
- Published
- 2005