For Whom the Whistle Blows: Corporate Whistleblowing, Federal Policy, and the Shifting Landscape of Corporate Compliance and Culture
Project Leader: Michael D. Greenberg
The role of the whistleblower in the detection of corporate misconduct has long been a controversial issue within the business community. On the one hand, empirical evidence collected by ACFE suggests that internal "tips" are by far the best source of information for identifying and revealing instances of fraud or misdealing. On the other, internal whistleblowing by its nature involves allegations of misconduct against other employees, sometimes leveled against supervisors by subordinates, in ways that can challenge the ordinary hierarchical management structures within firms. Debates about the impact of whistleblowing have intensified in the wake of the Dodd-Frank bill, which included a major new whistleblower provision for violations of securities law.
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