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SOX making it easier to blow the whistle but more vigorous enforcement still required

机译:SOX使吹口哨更容易,但仍需要更严格的执法

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摘要

Recent corporate scandals have enhanced public perception about the value of whistleblowers in exposing fraud, corruption and other wrongdoing within a company. Moreover, as well as now being seen by some as heroes serving the public interest whistleblowers also have the added incentive of being able to claim substantial remedies if they suffer as a consequence of exposing fraud by being able to bring claims under the Sarbanes-Oxley (SOX) Act - Public Company Accounting Reform and Investor Protection Act - which contains a whistleblower provision.
机译:最近的公司丑闻使公众更加了解举报人在揭露公司内部的欺诈,腐败和其他不法行为方面的价值。此外,现在,不仅被某些人视为服务公共利益​​举报者的英雄,他们还有更多的动力,即如果他们因能够通过萨班斯-奥克斯利法案提出索赔而暴露欺诈而遭受痛苦,他们便可以要求实质性的补救措施( SOX)法-上市公司会计改革和投资者保护法-其中包含举报人条款。

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