Introduction to the Special Issue on Tone at the Top

摘要

In 1987, the Treadway Commission Report presented its key recommendations and introduced the expression "Tone at the Top" to the ethics, governance, and accounting literatures. In May of 2013, the University of Waterloo Centre for Accounting Ethics sponsored a Symposium for leading accounting ethics scholars, dedicated to this theme, and this Special Issue is the culmination of that event.