...Leslie Berger; Stephen Perreault; James Wainberg SUMMARY Recently, policy makers have focused significant attention on the use of financial rewards as a means of encouraging whistleblower reporting, e.g., the Dodd-Frank Act ( U.S. House of Representatives 2010 ). While such incentives are meant...

...Jian Zhang; Kurt Pany; Philip M. J. Reckers SUMMARY: Public companies are required by the Sarbanes-Oxley Act of 2002 to establish an anonymous reporting (whistleblowing) channel for employee reporting of questionable accounting practices. Corporate audit committees are provided flexibility...

...Alisa G. Brink; D. Jordan Lowe; Lisa M. Victoravich SUMMARY: There are many unanswered questions and concerns regarding the consequences of the fraud whistleblowing environment created by the Sarbanes-Oxley (SOX) and Dodd-Frank Acts. While SOX requires audit committees to implement anonymous...