Author

Nathan Pedigo

Publication Date

1-1-2008

Document Type

Dissertation/Thesis

First Advisor

Lee, Chih-Chen

Degree Name

B.S. (Bachelor of Science)

Department

Department of Accountancy

Abstract

Since the era of corporate fraud when companies like Enron and World Com were caught in a mess of fraud, there have been various measures taken to prevent future failures. One of the most significant of these measures was the creation of the Sarbanes-Oxley Act of 2002 (Act). The Act, among other things, held management accountable for the financial condition of the company, laid the groundwork for a tighter internal control, and gave related parties the protection to report any fraud or wrongdoing. This study focuses on the whistleblowing provision of the Sarbanes-Oxley Act and looks at the processes that companies have taken to comply with the Act. In total, seven publicly traded companies offered their perspective on whistleblowing in their environment. There were similarities in the way that these companies complied with the Act, although each company seemed to have its own unique attitude towards the Act and the whistleblowing provision. The series of questions that were asked include general Sarbanes-Oxley Act questions, then further asking about their whistleblowing provisions in particular.

Extent

9 pages

Language

eng

Publisher

Northern Illinois University

Rights Statement

In Copyright

Rights Statement 2

NIU theses are protected by copyright. They may be viewed from Huskie Commons for any purpose, but reproduction or distribution in any format is prohibited without the written permission of the authors.

Media Type

Text

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