“…For example, Wright (1993) claimed that ethics statements are full of ''meaningless rhetoric'' (p. 18). In a similar vein, scholars have indicated that ethics statements are neither sufficient nor powerful enough to lead to ethical behaviors (Allen and Davis, 1993;Callan, 1992;Cleek and Leonard, 1998;Healey and Iles, 2002;Marnburg, 2000;McKendall et al, 2002;Schwartz, 2000;Snell and Herndon, 2004;Stevens, 1999). Higgs- Kleyn and Kapelianis (1999) demonstrated that there is no significant association between employees' perceptions of the penalties for violating ethics codes and the frequency with which employees actually disobey them.…”