Whistleblowing 101

Author(s)

Sarah J. Webber, University of DaytonFollow
Deborah S. Archambeault, University of DaytonFollow

Document Type

Article

Publication Date

7-2015

Publication Source

The CPA Journal

Abstract

Whistleblowing has captured media attention in recent years, in part due to the large awards being paid out under federal programs. Because of the type of work CPAs perform, it is likely that they will encounter an opportunity for whistleblowing sometime during their career. While the potential rewards of being a whistleblower may be enticing, the risks should also be considered. This article, the first of two on the topic, distinguishes between internal and external whistleblowing, and offers a comprehensive guide on three key federal whistleblower statutes: the False Claims Act, the IRS Whistleblower Program, and the SEC Whistleblower Program.

Inclusive pages

60-64

ISBN/ISSN

0732-8435

Comments

Permission documentation is on file.

Copyright

Copyright © 2015, New York State Society of Certified Public Accountants

Publisher

New York State Society of Certified Public Accountants

Volume

85

Issue

7

Peer Reviewed

yes

eCommons Citation

Webber, Sarah J. and Archambeault, Deborah S., "Whistleblowing 101" (2015). Accounting Faculty Publications. 60.
https://ecommons.udayton.edu/acc_fac_pub/60