Taken together, these two studies demonstrated that perceptions of ethics at the immediate supervisor level can be differentiated meaningfully from perceptions of top leadership ethics by employees. In both studies, perceptions of top leadership ethics correlated more strongly with aspects of the organization associated with climate, leadership direction, financial resources, informal norms, and ethical culture--thos organizational aspects often within the control of top leadership, Ethical decisionmaking processes were more related to immediate supervisory ethics than to top leader ethics. suggesting that role modeling by immediate supervisors is also quit important. Brown and Trevino (2006), for example, have suggested that ethical behavior develops more from close working relationships than from observing distal models