TY  - JOUR
AB  - The increased regulatory scrutiny in recent years of public corporations, broker‐dealers, and other investment companies has led to a wave of legislative and regulatory reforms. Central to these reforms is the Sarbanes‐Oxley Act (“SOX” or “the Act”), enacted in July 2002. Intended to restore investor confidence in ailing financial markets reeling from a spate of highly publicized corporate governance scandals, the Act reforms the oversight of corporate accounting practices and addresses a wide range of corporate accountability issues. In addition, the Act significantly raises the protections for employees of public companies who report conduct that they reasonably believe constitutes a violation of federal law relating to financial, securities, or shareholder fraud. Thus, the Act creates new federal administrative and judicial remedies for employees who believe they have been retaliated against for blowing the whistle on corporate fraud.
VL  - 5
IS  - 3
SN  - 1528-5812
DO  - 10.1108/15285810410636532
UR  - https://doi.org/10.1108/15285810410636532
AU  - Rosenberg Jill L.
PY  - 2004
Y1  - 2004/01/01
TI  - Preventing Sarbanes‐Oxley and other Whistleblower claims
T2  - Journal of Investment Compliance
PB  - Emerald Group Publishing Limited
SP  - 15
EP  - 20
Y2  - 2024/04/25
ER  -