Sarbanes–Oxley Section 406 Code of Ethics for Senior Financial Officers and Firm Behavior
Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of et...
| Autori: | ; ; ; |
|---|---|
| Tipo di documento: | Elettronico Articolo |
| Lingua: | Inglese |
| Verificare la disponibilità: | HBZ Gateway |
| Interlibrary Loan: | Interlibrary Loan for the Fachinformationsdienste (Specialized Information Services in Germany) |
| Pubblicazione: |
2018
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| In: |
Journal of business ethics
Anno: 2018, Volume: 151, Fascicolo: 3, Pagine: 693-705 |
| Altre parole chiave: | B
Financial Reporting
B Code of ethics for financial officers B Restatements B Section 406 B Sarbanes–Oxley |
| Accesso online: |
Volltext (lizenzpflichtig) |
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| 520 | |a Sarbanes–Oxley Section 406 requires a code of ethics for top financial and accounting officers in public companies. The objective of this research is to discover the impact of a financial code of ethics on firm behavior. We performed a longitudinal tracking of firm adoption of a financial code of ethics starting in 2005. We checked these companies’ codes again in 2011 to confirm their continued implementation. Financial restatements were used as a dependent variable to measure improved financial reporting after the adoption of the financial codes. The results confirm that the adoption of a financial code of ethics improves the integrity of financial reporting. | ||
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