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Abstract

The Sarbanes-Oxley Act of 2002 (SOX) is the legislative solution to the recent ethical scandals, such as Enron, ImClone, Adelphia, Tyco, Qwest, Global Crossing, and WorldCom, involving financial and accounting irregularities and fraud. This Act implements extensive changes to public accounting and corporate laws, and expands corporate governance extending the responsibilities of senior executives and board members to include responsibility for a company-wide ethics program. Because of the complexity of ethical behavior, this paper explores values formation and support for ethics training. This study looks to ascertain whether moral maturity is related to age more than it is to training, based on Kohlberg’s Cognitive Moral Development scale as measured by Rest’s Defining Issues Test (DIT), and the variable training and age. This research finds that the N2 score for the over 35 age group is significant: Subjects older than 35 years had a higher N2 score (m-25.66, sd=5.66) than subjects 35 years old or younger (m=21.28, sd=7.12); no significance was reported for training.

Volume

3

Issue

1

First Page

195

Last Page

202

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