Section 806 of the Sarbanes‐Oxley act: Can the fraud triangle prevent fraud in the finance sector?
Section 806 of the Sarbanes‐Oxley Act of 2002 provided an important update to whistleblower protection laws in the United States. The fraud triangle can be an important aspect of corporate wrongdoing. The concern is whether the fraud triangle can actually prevent fraud. Special focus is placed on th...
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| Veröffentlicht in: | The Journal of corporate accounting & finance 2021-10, Vol.32 (4), p.158-167 |
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| container_title | The Journal of corporate accounting & finance |
| container_volume | 32 |
| creator | Bertucci, Ashley Skufca, Tyler Boyer‐Davis, Stacy |
| description | Section 806 of the Sarbanes‐Oxley Act of 2002 provided an important update to whistleblower protection laws in the United States. The fraud triangle can be an important aspect of corporate wrongdoing. The concern is whether the fraud triangle can actually prevent fraud. Special focus is placed on the finance sector in the Unites States. Three cases in the finance sector were examined based on their whistleblower complaints filed under the Sarbanes‐Oxley Act. Whistleblower protections following SOX were analyzed. The focus is on the Dodd‐Frank Act of 2010. A conclusion was reached explaining the effectiveness of whistleblower protections under the Sarbanes‐Oxley Act of 2002. |
| doi_str_mv | 10.1002/jcaf.22520 |
| format | Article |
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| fulltext | fulltext |
| identifier | ISSN: 1044-8136 |
| ispartof | The Journal of corporate accounting & finance, 2021-10, Vol.32 (4), p.158-167 |
| issn | 1044-8136 1097-0053 |
| language | eng |
| recordid | cdi_proquest_reports_2582317627 |
| source | Wiley Online Library Journals Frontfile Complete; EBSCOhost Business Source Complete |
| subjects | Dodd‐Frank Act employment‐at‐will doctrine finance sector Fraud fraud evasion triangle fraud triangle Public Company Accounting Reform & Investor Protection Act 2002-US Sarbanes‐Oxley Act Section 806 Security management Wall Street Reform & Consumer Protection Act 2010-US Whistleblower Whistleblowing |
| title | Section 806 of the Sarbanes‐Oxley act: Can the fraud triangle prevent fraud in the finance sector? |
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