The deterrent effect of the SEC Whistleblower Program on financial reporting securities violations
Year of publication: |
2023
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Authors: | Wiedman, Christine ; Zhu, Chunmei |
Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 40.2023, 4, p. 2711-2744
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Subject: | audit committee | Dodd-Frank Act | financial reporting fraud | internal compliance and reporting program | internal whistleblower program | SEC Whistleblower Program | Whistleblowing | Wirtschaftskriminalität | Economic crime | Finanzmarktaufsicht | Financial supervision | Rechnungswesen | Accounting | Compliance-Management | Compliance management | Prüfungsausschuss des Aufsichtsrats | Audit committee | Internes Kontrollsystem | Internal control | Betrug | Fraud | Finanzmarktregulierung | Financial market regulation |
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