{"product_id":"whistleblowers-9781118094037","title":"Whistleblowers","description":"\u003cb\u003eBook Synopsis\u003c\/b\u003e\u003cbr\u003eProvides guidance for managing whistleblower policies in light of the Dodd-Frank Act provisions. This title: includes case studies of GlaxoSmithKline, Pfizer and other high profile whistleblower incidences; examines new Dodd-Frank incentives to whistleblowers; and, more.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eTable of Contents\u003c\/b\u003e\u003cbr\u003eForeword xiii  \u003cp\u003eAcknowledgments xv\u003c\/p\u003e \u003cp\u003eIntroduction 1\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART I: THE WHISTLEBLOWERS AND THE DODD-FRANK INCENTIVES\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 1: The Dramatic Expansion of Whistleblower Awards under Dodd-Frank 11\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhistleblower Provisions of Dodd-Frank 13\u003c\/p\u003e \u003cp\u003eWhat Is “Original Information”? 14\u003c\/p\u003e \u003cp\u003eWhat Are Violations of the Federal Securities Laws? 15\u003c\/p\u003e \u003cp\u003eRule 10b-5: Market Manipulation 19\u003c\/p\u003e \u003cp\u003eViolating the Accounting Standards 20\u003c\/p\u003e \u003cp\u003eFalse Financial Statements by Public Companies 20\u003c\/p\u003e \u003cp\u003eOther Securities Laws 22\u003c\/p\u003e \u003cp\u003eProtections for Whistleblowers 23\u003c\/p\u003e \u003cp\u003eCommodity Exchange Act 23\u003c\/p\u003e \u003cp\u003eNotes 25\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 2: The Remarkable Story of Cheryl Eckard and the $96 Million Bounty under the False Claims Act 27\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWho Is Cheryl Eckard? 27\u003c\/p\u003e \u003cp\u003eEckard’s Post-termination Activities 28\u003c\/p\u003e \u003cp\u003eEckard’s Superiors 29\u003c\/p\u003e \u003cp\u003eBackground Allegations 30\u003c\/p\u003e \u003cp\u003eAlleged Violations 31\u003c\/p\u003e \u003cp\u003eTimeline of Eckard’s Alleged Activities 33\u003c\/p\u003e \u003cp\u003eThe Lessons of Glaxo 40\u003c\/p\u003e \u003cp\u003eNotes 42\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 3: The Pfi zer Whistleblowers Who Collected Over $100 Million under the False Claims Act 45\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eJohn Kopchinski 46\u003c\/p\u003e \u003cp\u003eBextra 47\u003c\/p\u003e \u003cp\u003eThe Complaint 48\u003c\/p\u003e \u003cp\u003ePfizer Lessons 51\u003c\/p\u003e \u003cp\u003eNotes 53\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART II: DISINCENTIVES AND FACTORS MOTIVATING PUBLIC DISCLOSURE\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 4: Disincentives to Internal Whistleblowers 57\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eFinancial Disincentives 58\u003c\/p\u003e \u003cp\u003eNonfi nancial Disincentives 59\u003c\/p\u003e \u003cp\u003eContractual Commitments and Fiduciary Duties 60\u003c\/p\u003e \u003cp\u003eEthics Resource Center Survey 61\u003c\/p\u003e \u003cp\u003eReinstatement as a Remedy 62\u003c\/p\u003e \u003cp\u003eEmpirical Study 65\u003c\/p\u003e \u003cp\u003eNotes 67\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 5: Women as Whistleblowers: Factors Motivating Public Whistleblowing 69\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSherron Watkins 69\u003c\/p\u003e \u003cp\u003eCynthia Cooper 71\u003c\/p\u003e \u003cp\u003eColeen Rowley 71\u003c\/p\u003e \u003cp\u003eExternal Reporting by Internal Whistleblowers 72\u003c\/p\u003e \u003cp\u003eWhistleblower Anonymity 74\u003c\/p\u003e \u003cp\u003eNotes 74\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART III: ORGANIZATIONAL BEST PRACTICES\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 6: Why Should Organizations Adopt a Robust Whistleblower System? 79\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eDiminishment of Shareholder Wealth 80\u003c\/p\u003e \u003cp\u003eBoards of Directors 81\u003c\/p\u003e \u003cp\u003eWe Were Duped! 82\u003c\/p\u003e \u003cp\u003eExecutive Whistleblowers 84\u003c\/p\u003e \u003cp\u003eWhy Independent Directors Cannot Rely Solely on Independent or Internal Auditors 86\u003c\/p\u003e \u003cp\u003eLegal Standard 89\u003c\/p\u003e \u003cp\u003e\u003ci\u003eCaremark\u003c\/i\u003e 90\u003c\/p\u003e \u003cp\u003eRecommended Strategy 91\u003c\/p\u003e \u003cp\u003eCriminal Liability of an Organization 92\u003c\/p\u003e \u003cp\u003eResponsible Corporate Officer Doctrine 93\u003c\/p\u003e \u003cp\u003eThe \u003ci\u003eAcme Markets\u003c\/i\u003e Case 94\u003c\/p\u003e \u003cp\u003eThe U.S. Department of Justice Criminal Guidelines 96\u003c\/p\u003e \u003cp\u003eThe Disadvantages of a Robust Whistleblower System 97\u003c\/p\u003e \u003cp\u003eNotes 98\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 7: Establishing a Robust Whistleblower System 103\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eProblems with the Current Whistleblower System 104\u003c\/p\u003e \u003cp\u003eInitial Steps 107\u003c\/p\u003e \u003cp\u003eElements of a Robust Whistleblower Policy 108\u003c\/p\u003e \u003cp\u003eIndependent Directors Must Be in Charge 109\u003c\/p\u003e \u003cp\u003eThe Whistleblower Program Must Be Independently Administered 111\u003c\/p\u003e \u003cp\u003eWhistleblower Complaints Should be Investigated by Independent Counsel Reporting Directly to the Independent Directors 113\u003c\/p\u003e \u003cp\u003eThere Should Be No Presumption that Anonymous Complaints Are Less Deserving of Investigation 117\u003c\/p\u003e \u003cp\u003eMotivations and Personality of the Whistleblower Are Not Relevant to the Truth of the Allegations 118\u003c\/p\u003e \u003cp\u003eAbsolute Protection of Whistleblowers’ Identity Is Essential 119\u003c\/p\u003e \u003cp\u003eAssess the Effectiveness of Hotlines and Provide Employee Compliance Training 123\u003c\/p\u003e \u003cp\u003eIndependent Counsel Should Report the Status and Results of the Investigation 124\u003c\/p\u003e \u003cp\u003eInternal Whistleblowers Should Receive Meaningful Monetary Rewards 125\u003c\/p\u003e \u003cp\u003eThe Whistleblower Policy Must Be Communicated Effectively 127\u003c\/p\u003e \u003cp\u003eThere Should Be Milder Sanctions for Whistleblowers Involved in Illegal Group Activity 130\u003c\/p\u003e \u003cp\u003eRetaliation Claims Should Be Independently Investigated 131\u003c\/p\u003e \u003cp\u003eThe Director of Corporate Compliance Should Become the Eyes and Ears of the Independent Directors 132\u003c\/p\u003e \u003cp\u003eMajor Dos and Don’ts for CEOs 134\u003c\/p\u003e \u003cp\u003eNotes 135\u003c\/p\u003e \u003cp\u003e\u003cb\u003ePART IV: STATUTORY INCENTIVES AND SEC AWARD REGULATIONS\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 8: The False Claims Act: Qui Tam Cases 141\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eWhat Is a False Claim? 142\u003c\/p\u003e \u003cp\u003eFalse Claims Act Bounties 144\u003c\/p\u003e \u003cp\u003eU.S. Department of Justice Memorandum 146\u003c\/p\u003e \u003cp\u003eStatute of Limitations 149\u003c\/p\u003e \u003cp\u003eNotes 150\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 9: IRS Whistleblowers 153\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSection 7623(b): Mandatory Whistleblower Awards 155\u003c\/p\u003e \u003cp\u003eReduction of Award Percentage 156\u003c\/p\u003e \u003cp\u003eSection 7623(a): Discretionary Awards 157\u003c\/p\u003e \u003cp\u003eForm 211 158\u003c\/p\u003e \u003cp\u003eIRS Whistleblowers Awards 159\u003c\/p\u003e \u003cp\u003eIRS Award Determinations 160\u003c\/p\u003e \u003cp\u003eAward Administrative Proceedings 162\u003c\/p\u003e \u003cp\u003eAppeal to Tax Court 164\u003c\/p\u003e \u003cp\u003eDuration of Process and Award Payment 164\u003c\/p\u003e \u003cp\u003eConfi dentiality of Whistleblower 165\u003c\/p\u003e \u003cp\u003eRight to Counsel 165\u003c\/p\u003e \u003cp\u003eIRS Contracts 165\u003c\/p\u003e \u003cp\u003eDisqualifi cation of U.S. Treasury Department Federal Employees 166\u003c\/p\u003e \u003cp\u003eNotes 167\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 10: Other Statutory Incentives and Protections for Whistleblowers 169\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eAct to Prevent Pollution from Ships 169\u003c\/p\u003e \u003cp\u003eFalse Patent Marking Statute 170\u003c\/p\u003e \u003cp\u003eU.S. Tariff Act of 1930 172\u003c\/p\u003e \u003cp\u003eState False Claims Statutes 173\u003c\/p\u003e \u003cp\u003eWhistleblower Protections 179\u003c\/p\u003e \u003cp\u003e\u003ci\u003eBarker v. UBS\u003c\/i\u003e 180\u003c\/p\u003e \u003cp\u003eOther Statutory Whistleblower Protections 185\u003c\/p\u003e \u003cp\u003eNotes 186\u003c\/p\u003e \u003cp\u003e\u003cb\u003eChapter 11: A Step-by-Step Guide to SEC Whistleblowers Awards under Dodd-Frank 189\u003c\/b\u003e\u003c\/p\u003e \u003cp\u003eSummary 190\u003c\/p\u003e \u003cp\u003eSEC Investor Protection Fund 194\u003c\/p\u003e \u003cp\u003eDoes the Whistleblower Need an Attorney? 195\u003c\/p\u003e \u003cp\u003eStep-by-Step Guide 196\u003c\/p\u003e \u003cp\u003eDetermining Whether the Over $1 Million Threshold Is 202\u003c\/p\u003e \u003cp\u003eSatisfied Determining the Amount of an Award 202\u003c\/p\u003e \u003cp\u003eMust an Employee Comply with the Company’s Internal Compliance Program? 204\u003c\/p\u003e \u003cp\u003eConfidentiality 205\u003c\/p\u003e \u003cp\u003eNonwaiver of Whistleblower Rights 205\u003c\/p\u003e \u003cp\u003eAppeals 205\u003c\/p\u003e \u003cp\u003eAnti-retaliation Provision 206\u003c\/p\u003e \u003cp\u003eNotes 206\u003c\/p\u003e \u003cp\u003eAppendix 1: IRS Form 211 207\u003c\/p\u003e \u003cp\u003eAppendix 2: SEC Form TCR: Tip, Complaint or Referral 211\u003c\/p\u003e \u003cp\u003eAppendix 3: SEC Form WB-APP: Application for Award for Original Information Submitted Pursuant to Section 21F of the Securities Exchange Act of 1934 229\u003c\/p\u003e \u003cp\u003eAppendix 4: SEC Whistleblower Rules 239\u003c\/p\u003e \u003cp\u003eAbout the Author 265\u003c\/p\u003e \u003cp\u003eIndex 267\u003c\/p\u003e","brand":"John Wiley \u0026 Sons Inc","offers":[{"title":"Default Title","offer_id":49406828937559,"sku":"9781118094037","price":37.5,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0817\/1739\/5799\/files\/9781118094037.jpg?v=1730497257","url":"https:\/\/bookcurl.com\/products\/whistleblowers-9781118094037","provider":"Book Curl","version":"1.0","type":"link"}