Access

You are not currently logged in.

Access your personal account or get JSTOR access through your library or other institution:

login

Log in to your personal account or through your institution.

A Business Ethics Perspective on Sarbanes-Oxley and the Organizational Sentencing Guidelines

David Hess
Michigan Law Review
Vol. 105, No. 8, The Louis & Myrtle Moskowitz Conference on the Impact of Sarbanes-Oxley on Doing Business (Jun., 2007), pp. 1781-1816
Stable URL: http://www.jstor.org/stable/40041566
Page Count: 36
  • Subscribe ($19.50)
  • Cite this Item
A Business Ethics Perspective on Sarbanes-Oxley and the Organizational Sentencing Guidelines
Preview not available

Abstract

This Article assesses the ability of Sarbanes-Oxley and other recent changes in the law and stock exchange listing requirements to reduce the incidence of fraud and to increase the reporting of financial misconduct. It begins by examining the individual decision-makers within a corporation and analyzing their intentions and behaviors under the Theory of Planned Behavior. It then examines the ability of the organization to influence the employees' intentions and behaviors through codes of ethics and compliance programs, and finds growing support for the usefulness of integrity-based compliance programs. Finally, the Article considers how the Sarbanes-Oxley legislation and Organizational Sentencing Guidelines modifications influence corporations to adopt compliance programs and to proactively manage their organizational cultures in a way that improves the ethical behavior of their employees. It also provides additional reform proposals related to the structure and processes of the firm, and discusses the role of the law in incorporating intermediary groups into the process of assisting and encouraging firms to develop ethical corporate cultures.

Page Thumbnails

  • Thumbnail: Page 
1781
    1781
  • Thumbnail: Page 
1782
    1782
  • Thumbnail: Page 
1783
    1783
  • Thumbnail: Page 
1784
    1784
  • Thumbnail: Page 
1785
    1785
  • Thumbnail: Page 
1786
    1786
  • Thumbnail: Page 
1787
    1787
  • Thumbnail: Page 
1788
    1788
  • Thumbnail: Page 
1789
    1789
  • Thumbnail: Page 
1790
    1790
  • Thumbnail: Page 
1791
    1791
  • Thumbnail: Page 
1792
    1792
  • Thumbnail: Page 
1793
    1793
  • Thumbnail: Page 
1794
    1794
  • Thumbnail: Page 
1795
    1795
  • Thumbnail: Page 
1796
    1796
  • Thumbnail: Page 
1797
    1797
  • Thumbnail: Page 
1798
    1798
  • Thumbnail: Page 
1799
    1799
  • Thumbnail: Page 
1800
    1800
  • Thumbnail: Page 
1801
    1801
  • Thumbnail: Page 
1802
    1802
  • Thumbnail: Page 
1803
    1803
  • Thumbnail: Page 
1804
    1804
  • Thumbnail: Page 
1805
    1805
  • Thumbnail: Page 
1806
    1806
  • Thumbnail: Page 
1807
    1807
  • Thumbnail: Page 
1808
    1808
  • Thumbnail: Page 
1809
    1809
  • Thumbnail: Page 
1810
    1810
  • Thumbnail: Page 
1811
    1811
  • Thumbnail: Page 
1812
    1812
  • Thumbnail: Page 
1813
    1813
  • Thumbnail: Page 
1814
    1814
  • Thumbnail: Page 
1815
    1815
  • Thumbnail: Page 
1816
    1816