Journal of Business Ethics 151 (3):693-705 (2018)

Abstract
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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DOI 10.1007/s10551-016-3267-7
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A New Generation of Corporate Codes of Ethics.Cynthia Stohl, Michael Stohl & Lucy Popova - 2009 - Journal of Business Ethics 90 (4):607-622.

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