A federal statute that placed an onus on upper management to monitor closely the financial dealings and disclosures of their firms and that established a board to oversee accounting practices in the United States.
The philosophical study of what is right and wrong, good and bad.
Beliefs about behavior as judged by society.
Beliefs or standards considered worthwhile, and from which a society derives its moral rules.
The set of shared attitudes, values, goals, and practices that characterize a social, racial, religious, or corporate group.
An ethnic, economic, regional, religious, or social group with attitudes or behaviors that distinguish it from others within a larger culture.
Code of ethics
A set of rules that a company or other group adopts to express principles of ethical behavior that are expected of its personnel.
People or groups who may be affected by a firm's actions or decisions.
An employee who discloses to the government, media, or upper management that the company is involved in wrongful or illegal activities.