You Can't Legislate Ethical Behavior – An HR View of the Sarbanes-Oxley Act

David A. Brookmire, president Corporate Performance Strategies The implementation of Sarbanes-Oxley Act to date has been the primary responsibility of the finance function to implement and monitor. The Act falls short in recognizing that people make decisions everyday to adhere to or not to follow policy and company guidelines. This is the flaw in the...