| Tags |
Sarbanes Oxley
|
| Year | 2006 |
| Publisher | Brigham Young University Law Review |
| Page Range | 1107 - 1180 |
| Description | While academic and public attention has focused almost exclusively on Sarbanes-Oxley's version of the Anti-retaliation Model: this Article is the first comprehensive academic work to analyze the ability of Sarbanes-Oxley's Structural Model to engage corporate employees in the battle to reduce corporate fraud. Utilizing social science research that analyzes whistleblower motivations, I conclude that the Structural Model may produce more effective disclosures from whistleblowing employees than prior attempts to encourage whistleblowing because the Model addresses two significant problems that previously kept employees from consistently functioning as successful corporate monitors: (1) the corporate norm of silence, and (2) the corporate tradition of blocking and filtering employee whistleblowing. (Description from Source) |