Tone at the Top
The article focuses on Section 404 of the U.S. Sarbanes-Oxley Act which governs corporate auditing and accounting procedures.The section deals with senior management's responsibility for financial statements issued by any corporation by requiring an auditor to issue a negative report when any irregularities are detected. Senior management's response to the negative findings is of critical importance, as business ethics are founded on the tone set at the top of the corporation.
Hermanson, Dana R., Daniel M. Ivancevich, and Susan H. Ivancevich. "Tone at the Top." Strategic Finance 90.5 (2008): 39-45.