Whistleblowing and Good Governance

Eaton, Tim V.; Akers, Michael D.
June 2007
CPA Journal;Jun2007, Vol. 77 Issue 6, p66
Academic Journal
The article discusses whistle blowing in organizations. Whistle blowing is the act of reporting wrongdoing to another party. Due to recent accounting scandals, all organizations, government entities and nonprofits should implement whistle blowing provisions similar to that of the Sarbanes-Oxley Act, which extends protection to employees who report fraud to any law enforcement agency. Doing so will help reduce fraud and sends a signal that the organization exercises good corporate governance.


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