White collar crime which is committed by the business managers, director or executive is due to lack of integrity in order to achieve high performance. In a global capitalism, the problem of lack of integrity is a candid situation. In order to achieve high performance the role of integrity is usually left by certain directors and it later then cause white collar crime such as corporate corruption. Codes of ethics tend to be reasonably general in their tenor, encouraging employees to display particular characteristics such as loyalty, honesty, objectivity, probity and integrity. Director’s code of ethics plays an important role in corporate governance in order to make sure that an organization achieves high performance. Following the Director’s
