Does It Take an Economic Village to Raise an Ethical Company?
研究美国《萨班斯-奥克斯利法案》作为监管伦理法的有效性，发现市场利益相关者对高管遵守公司道德准则的压力比非市场利益相关者更大，且高管在认为这能创造道德文化和提升公众形象时更愿意采纳道德准则。
The article focuses on the findings of a study on the effectiveness of the U.S. Sarbanes-Oxley Act as a regulatory ethics law. Financial officers felt that market stakeholders actually had more influence regarding ethics and their use of the company ethics code than did non-market stakeholders. The study found that the pressure exerted by market stakeholders provided the strongest influence in terms of convincing executives to obey the rules and guidelines found in their company's code of ethics. The also found that pressure to adopt a code of ethics was greatest for executives when they saw that doing so would lead to the creation of an ethical culture in the company and would promote a positive public image.