Whistleblowers: Incentives, Disincentives, and Protection Strategies

Contents

Cover

Series

Title Page

Copyright

Dedication

Other Works by Frederick D. Lipman

Foreword

Acknowledgments

Introduction

CLASSIFICATION OF WHISTLEBLOWERS

ORGANIZATION OF BOOK

NOTES

Part One: The Whistleblowers and the Dodd-Frank Incentives

Chapter One: The Dramatic Expansion of Whistleblower Awards under Dodd-Frank

WHISTLEBLOWER PROVISIONS OF DODD-FRANK

WHAT IS “ORIGINAL INFORMATION”?

WHAT ARE VIOLATIONS OF THE FEDERAL SECURITIES LAWS?

RULE 10B-5: MARKET MANIPULATION

VIOLATING THE ACCOUNTING STANDARDS

FALSE FINANCIAL STATEMENTS BY PUBLIC COMPANIES

OTHER SECURITIES LAWS

PROTECTIONS FOR WHISTLEBLOWERS

COMMODITY EXCHANGE ACT

NOTES

Chapter Two: The Remarkable Story of Cheryl Eckard and the $96 Million Bounty under the False Claims Act

WHO IS CHERYL ECKARD?

ECKARD'S POST-TERMINATION ACTIVITIES

ECKARD'S SUPERIORS

BACKGROUND ALLEGATIONS

ALLEGED VIOLATIONS

TIMELINE OF ECKARD'S ALLEGED ACTIVITIES

THE LESSONS OF GLAXO

NOTES

Chapter Three: The Pfizer Whistleblowers Who Collected Over $100 Million under the False Claims Act

JOHN KOPCHINSKI

BEXTRA

THE COMPLAINT

PFIZER LESSONS

NOTES

Part Two: Disincentives and Factors Motivating Public Disclosure

Chapter Four: Disincentives to Internal Whistleblowers

FINANCIAL DISINCENTIVES

NONFINANCIAL DISINCENTIVES

CONTRACTUAL COMMITMENTS AND FIDUCIARY DUTIES

ETHICS RESOURCE CENTER SURVEY

REINSTATEMENT AS A REMEDY

EMPIRICAL STUDY

NOTES

Chapter Five: Women as Whistleblowers

SHERRON WATKINS

CYNTHIA COOPER

COLEEN ROWLEY

EXTERNAL REPORTING BY INTERNAL WHISTLEBLOWERS ...