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  • April 2018
  • Technical Note
  • HBS Case Collection

Whistleblower Legislation in the Context of Financial Reporting

By: Aiyesha Dey, Jonas Heese and James Weber
  • Format:Print
  • | Language:English
  • | Pages:10
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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.
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About The Authors

Aiyesha Dey

Accounting and Management
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Jonas Heese

Accounting and Management
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  • Can Twitter Be a Force for Good? Social Media Helps Curb Corporate Misconduct By: Jonas Heese and Joseph Pacelli
  • Bear to Bull? An Analyst’s Journey with Netflix By: Aiyesha Dey and Joseph Pacelli
  • Ginkgo Bioworks vs. Scorpion Capital: The Debate Over Related-Party Revenues By: Jonas Heese, Aiyesha Dey and Suraj Srinivasan
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