The Impact of Membership in the Ethics Officer Association

In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm's commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between m...

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Veröffentlicht in:Journal of business ethics 2001-11, Vol.34 (1), p.39-56
Hauptverfasser: Chavez, Gonzalo A., Wiggins, Roy A., Yolas, Munevver
Format: Artikel
Sprache:eng
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Zusammenfassung:In this study, we propose considering membership in the Ethics Officer Association (EOA) as a proxy for the firm's commitment to ethical decision making, and we analyze the influence of firm- and CEO-specific characteristics on this commitment. While we observe a positive relationship between membership and firm size, we also document a negative relationship between EOA membership and the executive's time in position and, to a more modest extent, accounting returns. Pursuing this further, we present evidence that firms with past legal issues may seek EOA membership as a signal of their intention to be compliant in the future.
ISSN:0167-4544
1573-0697
DOI:10.1023/A:1011968010131