Business ethics broadly defined is knowing the difference between right and wrong. They are the written and unwritten principles and values ​​that govern how decisions are made within a company (Cross & Miller, 2012). The focus of business ethics is to identify the moral standard and provide guidelines to follow when making difficult ethical decisions. Unethical behavior is typically the result of corrupt interactions between individuals within the organization (Brown & Mitchell, 2010). Many times, unethical acts lead to socially or culturally acceptable behavior within the organization. Ethical behavior can improve the work environment and maximize satisfaction, while unethical behavior can have the opposite effect. Not only can this behavior cause stress in the workplace, but there is also a possibility that it will ruin a company (Cross & Miller, 2012). Unlike corporate governance, ethical standards are not so easy to define. A code of ethics expresses fundamental principles and provides guidance to decision makers, but there are no fixed rules written into a code of ethics. A code of conduct is created using a company's code of ethics. It is a statement of standards that reveals how a company chooses to conduct its business activities (Driscoll & Hoffman, 2011). Following the scandals of the early 2000s, many companies adopted a code of conduct to ensure compliance