Academic research into codes of ethics has given us valuable information on the subject but has failed to provide an all-encompassing understanding of the contents of actual codes. This paper looks at what is presently known about this subject, presents a conceptual model that integrates the different elements that go into a code of ethics, describes the dynamics that explains why each company's code of ethics has a distinct content, and presents preliminary results obtained after having analyzed a cross-section of the code of ethics of member companies of the Ethics and Compliance Officer Association.

Additional Metadata
Series Working Papers
Journal Sprott Letters
Citation
Pawliw, Pierre. (2007). Code of Ethics: A Conceptual Model and Preliminary Results. Sprott Letters, April(2007).