Accounting regulation is one aspect of the government’s role in protecting the investing public’s interest. The Sarbanes-Oxley Act of 2002 (SOX) was an effort by the U.S. Congress to remedy negative effects of earlier major accounting failures. Requirements of SOX highlight the critical role...

State level mechanisms for soliciting, validating, and learning from whistleblower claims of fraud, theft, or misconduct against public colleges and universities are explored in four US states: California, Massachusetts, Michigan, and Ohio. Sequential public information requests were used to...