Publications
Publications
- April 2018 (Revised July 2023)
- HBS Case Collection
Whistleblower Legislation in the Context of Financial Reporting
By: Aiyesha Dey, Jonas Heese and James Weber
Abstract
This note provides an overview of U.S. federal legislation relating to whistleblowing, Sarbanes-Oxley, Dodd-Frank (including the Office of the Whistleblower), and the False Claims Act.
Keywords
Whistleblower; Sarbanes-Oxley; Dodd-Frank; False Claims Act; Securities And Exchange Commission; Government Legislation; Financial Reporting; United States
Citation
Dey, Aiyesha, Jonas Heese, and James Weber. "Whistleblower Legislation in the Context of Financial Reporting." Harvard Business School Technical Note 118-090, April 2018. (Revised July 2023.)