Term
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Definition
| Companies should promote a spirit of integrity that goes beyond compliance |
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Term
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Definition
| Individuals within the company tend to act according to incentives provided to them in terms of rewards and the performance eval process |
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Term
| Feasible way to judge ethical behavior (4 things) |
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Definition
| Look at Corporate Culture, Incentives, Opportunities, Choices |
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Term
| Triangle of Business Ethics |
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Definition
| Ethics Sensitivity, Ethical Behavior, Ethics Incentives |
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Term
| SEC Rules on Corporate Code of Ethics |
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Definition
| Full disclosure, Avoidance of Conflicts of interest, Ethical Conduct, Accountability, Compliance, Prompt reporting |
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Term
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Definition
| Comp's Principle financial and Exec officers must have and disclose a code of conduct |
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Term
| NYSE Ethics Listing Standards |
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Definition
| adopt and disclose a code of ethics and then disclose any waivers of the adopted code for directors and execs |
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Term
| Internat'l Ethics Standards Board for Accts code of ethics |
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Definition
| Integrity, objectivity, professional competence, confidentiality, professional behavior |
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Term
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Definition
| specialized study of moral right and wrong. The study and evaluation of decision making by businesses according to moral concepts and judgments. |
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Term
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Definition
| A written system of standards for ethical conduct. |
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Term
| Committee of Sponsoring Organizations of the Treadway Commission (COSO) |
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Definition
| A U.S. private-sector initiative, formed in 1985 to identify the factors that cause fraudulent financial reporting and to make recommendations to reduce its incidence. |
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Term
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Definition
| A not-for-profit research organization for businesses that distributes information about management and the marketplace. |
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Term
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Definition
| The process of recognizing ethical issues, considering all alternative courses of action, referring to ethical incentives to guide the best actions, evaluating the consequences of ethical decisions, and proceeding with confidence. |
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Term
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Definition
| Rewards, punishments, and requirements for behaving ethically or unethically. |
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Term
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Definition
| The moral principles, workplace factors, gamesmanship, loyalty, peer pressure, and job security that influence one’s ethical decisions and are derived from the organization’s ethical culture. |
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