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Full-Text Articles in Law

Sarbanes-Oxley's Whistleblower Provisions - Ten Years Later, Richard E. Moberly Apr 2012

Sarbanes-Oxley's Whistleblower Provisions - Ten Years Later, Richard E. Moberly

Richard E. Moberly

Whistleblower advocates and academics greeted the enactment of the Sarbanes-Oxley Act’s whistleblower provisions in 2002 with great acclaim. The Act appeared to provide the strongest encouragement and broadest protections then available for private-sector whistleblowers. It influenced whistleblower law by unleashing a decade of expansive legal protection and formal encouragement for whistleblowers, perhaps indicating societal acceptance of whistleblowers as part of its law enforcement strategy. Despite these successes, however, Sarbanes-Oxley’s greatest lesson derives from its two most prominent failings. First, over the last the decade, the Act simply did not protect whistleblowers who suffered retaliation. Second, despite the massive increase in …


Corporate Lawyers After The Big Quake: The Conceptual Fault Line In The Professional Duty Of Confidentiality, Thomas G. Bost Jan 2012

Corporate Lawyers After The Big Quake: The Conceptual Fault Line In The Professional Duty Of Confidentiality, Thomas G. Bost

The Journal of Business, Entrepreneurship & the Law

No abstract provided.


Codes Of Ethics And State Fiduciary Duties: Where Is The Line?, Z. Jill Barclift Jan 2012

Codes Of Ethics And State Fiduciary Duties: Where Is The Line?, Z. Jill Barclift

The Journal of Business, Entrepreneurship & the Law

No abstract provided.


Threats Escalate: Corporate Information Technology Governance Under Fire, Lawrence J. Trautman Jan 2012

Threats Escalate: Corporate Information Technology Governance Under Fire, Lawrence J. Trautman

Lawrence J. Trautman Sr.

In a previous publication The Board’s Responsibility for Information Technology Governance, (with Kara Altenbaumer-Price) we examined: The IT Governance Institute’s Executive Summary and Framework for Control Objectives for Information and Related Technology 4.1 (COBIT®); reviewed the Weill and Ross Corporate and Key Asset Governance Framework; and observed “that in a survey of audit executives and board members, 58 percent believed that their corporate employees had little to no understanding of how to assess risk.” We further described the new SEC rules on risk management; Congressional action on cyber security; legal basis for director’s duties and responsibilities relative to IT governance; …


Whistleblowers And Rogues: An Urgent Call For An Affirmative Defense To Corporate Criminal Liability, Marcia Narine Jan 2012

Whistleblowers And Rogues: An Urgent Call For An Affirmative Defense To Corporate Criminal Liability, Marcia Narine

Catholic University Law Review

No abstract provided.