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The Tone at the Top and Ethical Conduct Connection

Category: IT Management

Overview The study discussed in this paper suggests that corporations whose top managers value ethics are less likely to pressure employees to materially alter financial results. Tone at the top plays a critical role in the control environment. And corporations whose top managers value ethics are also somewhat more likely to have their own internal audit department and a written code of ethics. In spite of the significance of top management's attitude, however, the results also highlight the importance of hiring individuals with a high personal sense of ethics. Virtually all respondents mentioned their individual and professional ethics would play a significant role in helping them resist any attempts to materially alter financial results.

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Publisher
Institute of Management Accountants
File Format
PDF
Date Published
Aug 10, 2006
Format
White Papers
Topics
Finance, Cost Control - Risk Mgmt.

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