Corporate scandals led to an increased interest in improving managers’ compliance. To this end, companies implement compliance programs including codes of conduct, compliance training, and whistle-blowing as core elements. Previous research has focused on the impact of the mere existence of...

Apart from a few comparative surveys focusing on the largest companies, there are no content analyses of the codes of conduct of German companies. Due to country-specific differences in the legal, economic, and cultural environment, results of content analyses can hardly be transferred from one...