1 최준선, "회사법(제6판)" 삼영사 , 2011
2 임홍근, "회사법(개정판)" 법문사 , 2001
3 김억, "행동심리를 활용한 스쿨존 도로환경 서비스디자인 개발" 한국콘텐츠학회 논문지 13 (8) : 128 ~ 140 , 2013
4 김정수, "자본시장법원론" SFL그룹 , 2011
5 座談行政事件檢討會,김건식,임재연, "자본시장법" 박영사 ,
6 박세화, "상법상 준법통제프로그램에 관한 실무적 쟁점 및 입법적 정비방안에 관한 고찰" 한국상사법학회 상사법연구 33 (2) : 119 ~ 158 , 2014
7 "사람들의 행동을 변화시키기, Icek Ajzen의 계획된 행동이론의 설명, 12 MANAGE"
8 오택림, "미국 White Collar Crime에 관한 연구" 해외연수검사 연구논문 , 2006
9 서정우, "내부회계관리제도 모범규준의 활용" 기업지배구조리뷰 , 2005
10 손일목, "내부회계관리제도 도입이 회계투명성에 미치는 영향에 관한 실증적 연구" 영남대학교 대학원 , 2010
11 윤종덕, "내부회계관리제도 도입 효과에 대한 실증연구" 가톨릭대학교 대학원 , 2010
12 김한수, "내부회계관리제도 검토의견의 정보효과" 성균관대학교 일반대학원 성균관대학교 대학원 , 2010
13 김경석, "내부통제제도에 관한 연구" 중앙대학교 대학원 , 2010
14 서완석, "내부통제시스템의 본질과 내부통제의무 위반에 대한 법적 책임" 상사법연구 31 (2) : 271 ~ 329 , 2012
15 김영삼, "내부통제 최근 동향과 내부고발자 제도" 전경련 윤리경영임원협의회 발표자료 , 2014
16 박흥식, "내부고발 의도의 설명과 예측: 계획된 행동이론을 중심으로" 한국행정연구 14 (2) : 233 ~ 257 , 2005
17 고창현, "기업회계관련법의 분석과 평가" BFL (4) , 2004
18 한국기업지배구조센터, "기업의 내부통제 적정성 평가방안 및 SRI 지수산출시 적용 방안" 2010
19 황운경, "국제회계기준(IFRS) 도입에 따른 기업법제에 관한 연구" 연세대학교 대학원 연세대학교 대학원 , 2012
20 김금미, "공무원의 양성평등행동의도 및 행동에 영향을 미치는 요인" 여성연구 1 (72) : 187 ~ 222 , 2007
21 박시한,한미정, "계획된 행동이론을 적용한 온라인 콘텐츠 이용행동의 이해: 대학생 집단을 중심으로" 홍보학연구 11 (2) : 195 ~ 231 , 2007
22 임석재, "경영판단의 원칙에 관한 연구" 고려대학교 대학원 고려대학교 , 2011
23 江頭憲治郞, "柱式会社法(第2版)" 有斐閣 , 2004
24 米倉正実 木村圭二郞, "內部統制の本質と法的責任-內部統制新時代における役員の責務-" 経済産業調査会 , 2009
25 谷口勇仁, "企業倫理活動の類型の検討-コソプライアソス型と価値共有型" 経済学硏究 63 (1) , 2013
26 山田敏之, "企業倫理の制度化と組織風土-企業倫理確立ー向けてコソヅェソシーアプローチー, 文部省科學硏究費補助金硏究成果報告書, 日本における 企業倫理制度化と管理者の倫理観"
27 川崎友巳, "アメリカ合衆國におけるコンプライアンス⋅プログラムの新動向" 同志社法学 56 (7) ,
28 The Committee on Law and Accounting, "‘Management’ Reports on Internal Control: A Legal Perspective" Bus. Law 48 : 889 ~ , 1994
29 Edwin H. Sutherland, "White-Collar Criminality" Am. Soc. Rev 5 : 1 ~ , 1940
30 Jessica R. Mesmer-Magnus, "Whistleblowing in Organizations: An Examination of Correlates of Whistleblowing Intentions, Actions, and Retaliation" J. Bus. Ethics 62 : 277 ~ , 2005
31 Cynthia A. Koller, "When Moral Reasoning and Ethics Trainning Fail: Reducing White Collar Crime through the Control of Opportunities for Deviance" Notre Dame J.L. Ethics & Pub. Pol’y 28 : 549 ~ , 2014
32 Chris Miksen, "What Is the Difference Between Efficiency and Effectiveness in Business?"
33 Tina D. Carpenter, "Unethical and Fraudulent Financial Reporting: Applying the Theory of Planned Behavior" J. Bus. Ethics 60 : 115 ~ , 2005
34 Annetta M. Gibson, "Truth or Consequences: A Study of Critical Issues and Decision Making in Accounting" J. Bus. Ethics 16 : 161 ~ , 1997
35 Norman, P., "The theory of planned behaviour and exercise: an investigation into the role of prior behavior, behavioural intentions and attitude variability" European Journal of Social Psychology 25 , 1996
36 Icek Ajzen, "The Theory of Planned Behavior" Organizational Behavior and Human Decision Processes 50 : 179 ~ , 1991
37 Mark S. Schwartz, "The Nature of the Relationship between Corporate Codes of Ethics and Behaviour" J. Bus. Ethics 32 : 247 ~ , 2001
38 Avshalom M. Adam, "The Methods Used to Implement an Ethical Code of Conduct and Employee Attitudes" J. Bus. Ethics 54 : 225 ~ , 2004
39 Note, "The Good, The Bad, and Their Corporate Codes of Ethics: Enron, Sarbanes-Oxley, and the Problems with Legislating Good Behavior" Harv. L. Rev 116 : 2123 ~ , 2003
40 Chester Irving Barnard, "The Functions of The Executive" Harvard University Press , 1938
41 Linda Klebe Treviño, "The Ethical Context in Organizations: Influences on Employee Attitudes and Behaviors" Bus. Ethics Q 8 : 447 ~ , 1998
42 Nancy Uddin, "The Effects of Moral Reasoning and Self-Monitoring on CFO Intentions to Report Fraudulently on Financial Statements" J. Bus. Ethics 40 : 15 ~ , 2002
43 Eric D. Beinhocker, "The Adaptable Corporation" McKinsey Q. (Spring) , 2006
44 J, Stephen McNally, "The 2013 COSO Framework SOX Compliance-One Approach to an Effective Transition" Strategic Finance , 2013
45 James Bullard, "Systemic Risk and the Financial Crisis: A Primer" Fed. Reserve Bank of St. Louis Reserve 91 : 403 ~ , 2009
46 John M. Stevens, "Symbolic or Substantive Document? The Influence of Ethics Codes on Financial Executives’ Decisions" Strat. Mgmt. J 26 : 181 ~ , 2005
47 Susan Sturm, "Second Generation Employment Discrimination: A Structural Approach" Colum. L. Rev 101 : 458 ~ , 2001
48 Ann E. Tenbrunsel, "Sanctioning Systems, Decision Frames, and Cooperation" Admin. Sci. Q 44 : 684 ~ , 1999
49 Nancy B. Kurland, "Sales Agents and Clients: Ethics, Incentives, and a Modified Theory of Planned Behavior" Hum. Rel 49 : 51 ~ , 1996
50 Daniel P. Skarlicki, "Retaliation in the Workplace: The Roles of Distributive, Procedural, and Interactional Justice" J. Applied Psychol 82 : 434 ~ , 1997
51 National Commission on Fraudulent Financial Reporting, "Report of the National Commission on Fraudulent Financial Reporting"
52 U.S. Sentencing Comm’n, "Report of the Ad Hoc Advisory Group on the Organizational Sentencing Guidelines : 31 ~ 32" 2003
53 The AD HOC Advisory Group on the Organizational Sentencing Guidelines, "Report of the AD HOC Advisory Group on the Organizational Sentencing Guidelines 29" 2003
54 "Public Hearing Held by the Ad Hoc Advisory Group on Organizational Sentencing Guidelines, Plenary Session I, 81-83"
55 Tom R. Tyler, "Promoting Employee Policy Adherence and Rule Following in Work Settings: The Value of Self-Regulatory Approaches" Brook. L. Rev 70 : 1287 ~ , 2005
56 President Barack Obama, "Presidential Debate at the University of Denver (Oct. 3, 2012)" 2012
57 Lisa Beck, "Predicting Dishonest Actions Using the Theory of Planned Behavior" J. Res. Personality 25 , 1991
58 Ethics Res. Ctr., "National Business Ethics Survey: How Employees View Ethics in Their Organizations 1994-2005" 2005
59 Donald C. Langevoort, "Monitoring: The Behavioral Economics of Corporate Compliance With Law" Colum. Bus. L. Rev 2002 : 71 ~ , 2002
60 Lynn Sharp Paine, "Managing for Organizational Integrity" Harv. Bus. Rev. , 1994
61 Trevino, L.K., "Managing Ethics and Legal Compliance: What Works and What Hurts" California Management Review 41 (2) , 1999
62 "Letter from Robert L. May, Chairman, Committee of Sponsoring Organizations of the Treadway Commission, to Donald H. Chapin, Assistant Comptroller General, General Accounting Office" 1992
63 Joseph E. Stiglitz, "It Doesn’t Take Nostradamus" Economist’s Voice , 2008
64 Committee of Sponsoring Organization of the Treadway Commission, "Internal Control-Integrated Framework" 1992
65 COSO, "Improving Organizational Performance and Governance-How the COSO Frameworks Can Help"
66 Centre for Good Governance, "Handbook on General Management for Public Managers" 2006
67 Richard M. Steinberg, "Governance, Risk Management and Compliance" John Wiley & Sons, Inc. , 2011
68 AIA, "Examination of Financial Statement by Independent Public Accountants" 1949
69 Nancy B. Kurland, "Ethical Intentions and the Theories of Reasoned Action and Planned Behavior" J. Applied Soc. Psychol 25 : 297 ~ , 1995
70 Howard F. Buchan, "Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior" J. Bus. Ethics 61 : 165 ~ , 2005
71 T. Jason Soderstrum, "Encyclopedia of Public Administration and Public Policy" 2004
72 Mark S. Schwartz, "Effective Corporate Codes of Ethics: Perceptions of Code Users" J. Bus. Ethics 55 : 323 ~ , 2004
73 In re Caremark International Inc., "Derivative Litigation, 698 A. 2d 959 (Del. Ch. 1996)" 1996
74 Kimberly D. Krawiec, "Cosmetic Compliance and the Failure of Negotiated Governance" Wash. U. L.Q 81 , 2003
75 William S. Laufer, "Corporate Liability, Risk Shifting, and the Paradox of Compliance" Vand. L. Rev 54 : 1343 ~ , 1999
76 Gary R. Weaver, "Corporate Ethics Practices in the Mid-1990’s: An Empirical Study of the Fortune 1000" J. Bus. Ethics 18 : 283 ~ , 1999
77 Lee Ross, "Contemporary Psychology’s Challenges to Legal Theory and Practice" Nw. U. L. Rev 97 : 1081 ~ , 2003
78 Ronald E. Berenbeim, "Conference Board, Ethics Programs: The Role of the Board: A Global Study 31" 2004
79 Gary R. Weaver, "Compliance and Values Oriented Ethics Programs: Influences on Employees’ Attitudes and Behavior" Bus. Ethics Q 9 , 1999
80 Janet S. Adams, "Codes of Ethics as Signals for Ethical Behavior" J. Bus. Ethics 29 : 199 ~ , 2001
81 Tom R. Tyler, "Can Businesses Effectively Regulate Employee Conduct? The Antecedents of Rule Following in Work Settings" Acad. Mgmt. J 48 : 1143 ~ , 2005
82 John Babinchak, "COSO Releases New Thought Leader Paper Demonstrating How Frameworks Improve Organizational Performance and Governance"
83 "COSO News Release" 2014
84 Society of Corporate Compliance and Ethics, "CCEP Candidate Handbook"
85 Martin Fishbein, "Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research" 1975
86 Ajzen, I., "Application of the theory of planned behavior" 1992
87 David Hess, "A Business Ethics Perspective on Sarbanes-Oxley and The Organizational Sentencing Guidelines" Mich. L. Rev 105 : 1781 ~ , 2007
88 위키백과, "2008년 서브프라임 모기지 사태"
89 동아일보사, "2004년판 현대시사용어사전"
90 주간경향, "(곽금주의 눈) 자율성이 경쟁력이다" 2008