At no time has the focus on ethical conduct been sharper than it is today. Corporate scandals at Arthur Andersen,a public accounting firm ; Lehman Brothers, an investment mortgage company; Enron, an oil and gas company; Lehman Brothers, an investment bank; Olympus, a Japanese optical equipment company; and Bernie Madoff Investment Securities have seriously eroded the public’s confidence in corporations. All employees in a company must comply with the organization’s-and more broadly, society’s-expectations of ethical standards.