HCBE Faculty Articles
Compliance with Sarbanes-Oxley Requires Formal Ethics Training: Are You Doing It?
Document Type
Article
Publication Title
Journal of Business and Economics Research
ISSN
1542-4448
Publication Date
1-1-2007
Abstract/Excerpt
This paper focuses on the business environment post Sarbanes-Oxley Act of 2002 (SOX). The premise of this paper is that after decades of an eroding of regulations to prevent corporate and personal self-serving behavior, the legislation of the Sarbanes-Oxley Act of 2002 (SOX) is not enough to prevent unethical behavior. Kohlberg’s moral development theory states that cognitive ethical reasoning becomes more complex as one matures and gains cognitive processes. This theory assumes anyone with lower-order ethical reasoning is not able to process higher-order ethical reasoning. The theory is another indication that high ethical standards exhibited today do not guarantee the same standards tomorrow. Ethics theories and Rest’s four-component model is briefly discussed. This paper concludes with an ethical business training model which can serve as a guideline for accessing and improving individual organizational ethics standards of ethical behavior.
DOI
https://doi.org/10.19030/jber.v5i9.2578
Volume
5
Issue
9
First Page
15
Last Page
18
NSUWorks Citation
Galla, Donna; Cavico, Frank J.; and Mujtaba, Bahaudin G., "Compliance with Sarbanes-Oxley Requires Formal Ethics Training: Are You Doing It?" (2007). HCBE Faculty Articles. 500.
https://nsuworks.nova.edu/hcbe_facarticles/500
Comments
http://www.cluteinstitute.com/ojs/index.php/JBER/article/view/2578/2624