Title
Positioning codes of ethics on international corporations' websites: A six-year longitudinal study
Document Type
Article
Publication Title
Advances in Accounting
Publication Date
6-1-2009
Abstract
This research examines the level of international website disclosures of corporate codes of ethics during the period of July 2002 and July 2003, which surrounds the enactment of the Sarbanes-Oxley Act (SOX) in United States. We also gathered similar data from these corporations' websites in April of 2006 through April of 2008 (i.e., three through five years after the effective date of SOX). In April of 2006 (2007 and 2008), 30 (34 and 36) of the 43 corporations listed on the New York Stock Exchange (NYSE) had readily available codes. While not required to have their codes on their corporate websites, 14 (18 and 23) of the 49 corporations that were not listed on the NYSE also had readily available codes. Our research also indicates that corporations headquartered in Europe were more likely to have readily available codes of ethics than corporations headquartered in the Pacific region in 2006 and 2007 but not in 2008. © 2009.
Volume
25
Issue
1
First Page
75
Last Page
80
DOI
10.1016/j.adiac.2009.02.010
Recommended Citation
Bernardi, R., & LaCross, C. (2009). Positioning codes of ethics on international corporations' websites: A six-year longitudinal study. Advances in Accounting, 25 (1), 75-80. https://doi.org/10.1016/j.adiac.2009.02.010
ISSN
08826110
