5[9]Diana E. Murphy, Chair, United States, Sentencing Commission, The Federal Sentencing Guidelines for Organizations: A Decade of Promoting Compliance and Ethics, P719.
6[10]Stuart G. Gilman, Effective Management of Ethics Systems: New Frontiers in Public Administration, the 9th International Anti-corruption Conference.
7[12]参见, The Business Roundtable, Corporate Ethics: A Prime Business Asset, 1988.