TOTM
Disclosure of ethics waivers under SOX: Recent scholarship from Rodrigues and Stegemoller
Truth on the Market
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Usha Rodrigues and Mike Stegemoller have penned an interesting article, “Placebo Ethics,” assessing the effect of one of SOX’s disclosure provisions: The required immediate disclosure of waivers from a company’s code of ethics, found in Section 406 of the law. The article is concrete, informative, empirical and well-written.
