information about corporate financial and accounting fraud. That section provides some protection for whistleblowers against …, psychological, and economic consequences of exposing serious corporate and securities fraud. This Article develops the bounty model … whistleblowers a share of the recovery of those damaged by corporate and financial fraud (a bounty), the law could increase …

perceived as criticizing fraud and corruption) on whistleblowing intentions on fraud and corruption. I draw on norm activation …Researchers and practitioners recognize whistleblowers and the media as disparate control agents to uncover fraud and … corruption in and by organizations. However, whistleblowing is mainly studied in relation to individual and organizational …

We examine the deterrence effect of the Dodd–Frank whistleblower provision on accounting fraud. To facilitate causal … inference, we use state False Claims Acts (FCAs), under which whistleblowing about accounting fraud at a firm invested in by a … implementation of the Dodd–Frank whistleblowing provision. We hypothesize that firms already exposed to a state FCA whistleblower law …

that includes formal whistleblowing procedures. Public companies listed on NYSE or NASDAQ are also required to prepare this … disclosure. Formal whistleblowing policies guide employees through the ethical decision-making process and promote reporting … unethical behaviors. Authoritative bodies have prescribed whistleblowing guidelines, such as the Council of Europe Resolution …