Includes bibliographical references and index.

Part I The Whistleblowers and the Dodd-Frank Incentives -- Chapter 1 The Dramatic Expansion of Whistleblower Awards under Dodd-Frank 11 -- Whistleblower Provisions of Dodd-Frank 13 -- What Is "Original Information"? 14 -- What Are Violations of the Federal Securities Laws? 15 -- Rule 10b-5: Market Manipulation 19 -- Violating the Accounting Standards 20 -- False Financial Statements by Public Companies 20 -- Other Securities Laws 22 -- Protections for Whistleblowers 23 -- Commodity Exchange Act 23 -- Notes 25 -- Chapter 2 The Remarkable Story of Cheryl Eckard and the $96 Million Bounty under the False Claims Act 27 -- Who Is Cheryl Eckard? 27 -- Eckard's Post-termination Activities 28 -- Eckard's Superiors 29 -- Background Allegations 30 -- Alleged Violations 31 -- Timeline of Eckard's Alleged Activities 33 -- The Lessons of Glaxo 40 -- Notes 42 -- Chapter 3 The Pfizer Whistleblowers Who Collected Over $100 Million under the False Claims Act 45 -- John Kopchinski 46 -- Bextra 47 -- The Complaint 48 -- Pfizer Lessons 51 -- Notes 53 -- Part II Disincentives and Factors Motivating Public Disclosure -- Chapter 4 Disincentives to Internal Whistleblowers 57 -- Financial Disincentives 58 -- Nonfinancial Disincentives 59 -- Contractual Commitments and Fiduciary Duties 60 -- Ethics Resource Center Survey 61 -- Reinstatement as a Remedy 62 -- Empirical Study 65 -- Notes 67 -- Chapter 5 Women as Whistleblowers: Factors Motivating Public Whistleblowing 69 -- Sherron Watkins 69 -- Cynthia Cooper 71 -- Coleen Rowley 71 -- External Reporting by Internal Whistleblowers 72 -- Whistleblower Anonymity 74 -- Notes 74 -- Part III Organizational Best Practices -- Chapter 6 Why Should Organizations Adopt a Robust Whistleblower System? 79 -- Diminishment of Shareholder Wealth 80 -- Boards of Directors 81 -- We Were Duped! 82 -- Executive Whistleblowers 84 -- Why Independent Directors Cannot Rely Solely on Independent or Internal Auditors 86 -- Legal Standard 89 -- Caremark 90 -- Recommended Strategy 91 -- Criminal Liability of an Organization 92 -- Responsible Corporate Officer Doctrine 93 -- The Acme Markets Case 94 -- The U.S. Department of Justice Criminal Guidelines 96 -- The Disadvantages of a Robust Whistleblower System 97 -- Notes 98 -- Chapter 7 Establishing a Robust Whistleblower System 103 -- Problems with the Current Whistleblower System 104 -- Initial Steps 107 -- Elements of a Robust Whistleblower Policy 108 -- Independent Directors Must Be in Charge 109 -- The Whistleblower Program Must Be Independently Administered 111 -- Whistleblower Complaints Should be Investigated by Independent Counsel Reporting Directly to the Independent Directors 113 -- There Should Be No Presumption that Anonymous Complaints Are Less Deserving of Investigation 117 -- Motivations and Personality of the Whistleblower Are Not Relevant to the Truth of the Allegations 118 -- Absolute Protection of Whistleblowers' Identity Is Essential 119 -- Assess the Effectiveness of Hotlines and Provide Employee Compliance Training 123 -- Independent Counsel Should Report the Status and Results of the Investigation 124 -- Internal Whistleblowers Should Receive Meaningful Monetary Rewards 125 -- The Whistleblower Policy Must Be Communicated Effectively 127 -- There Should Be Milder Sanctions for Whistleblowers Involved in Illegal Group Activity 130 -- Retaliation Claims Should Be Independently Investigated 131 -- The Director of Corporate Compliance Should Become the Eyes and Ears of the Independent Directors 132 -- Major Dos and Don'ts for CEOs 134 -- Notes 135 -- Part IV Statutory Incentives and Sec Award Regulations -- Chapter 8 The False Claims Act: Qui Tarn Cases 141 -- What Is a False Claim? 142 -- False Claims Act Bounties 144 -- U.S. Department of Justice Memorandum 146 -- Statute of Limitations 149 -- Notes 150 -- Chapter 9 IRS Whistleblowers 153 -- Section 7623(b): Mandatory Whistleblower Awards 155 -- Reduction of Award Percentage 156 -- Section 7623(a): Discretionary Awards 157 -- Form 211 158 -- IRS Whistleblowers Awards 159 -- IRS Award Determinations 160 -- Award Administrative Proceedings 162 -- Appeal to Tax Court 164 -- Duration of Process and Award Payment 164 -- Confidentiality of Whistleblower 165 -- Right to Counsel 165 -- IRS Contracts 165 -- Disqualification of U.S. Treasury Department Federal Employees 166 -- Notes 167 -- Chapter 10 Other Statutory Incentives and Protections for Whistleblowers 169 -- Act to Prevent Pollution from Ships 169 -- False Patent Marking Statute 170 -- U.S. Tariff Act of 1930 172 -- State False Claims Statutes 173 -- Whistleblower Protections 179 -- Barker v. UBS 180 -- Other Statutory Whistleblower Protections 185 -- Notes 186 -- Chapter 11 A Step-by-Step Guide to SEC Whistleblowers Awards under Dodd-Frank 189 -- Summary 190 -- SEC Investor Protection Fund 194 -- Does the Whistleblower Need an Attorney? 195 -- Step-by-Step Guide 196 -- Determining Whether the Over $1 Million Threshold Is 202 -- Satisfied Determining the Amount of an Award 202 -- Must an Employee Comply with the Company's Internal Compliance Program? 204 -- Confidentiality 205 -- Nonwaiver of Whistleblower Rights 205 -- Appeals 205 -- Anti-retaliation Provision 206 -- Notes 206.

"The book will discuss business protection strategies and best practices in dealing with whistleblowers, as well as the GlaxoSmithKline, Pfizer and other high profile whistleblower cases. The book is expected to appeal to Board members, C-Suite executives, corporate compliance personnel, attorneys for whistleblowers and defense attorneys as well as all potential employee whistleblowers. The book emphasizes the disincentives to whistleblowing, and will review the academic studies of whistleblowers with the idea of developing best practices to deal with whistleblowers: Introduction. 1. Dodd-Frank Incentives to Whistleblowers 2. The Remarkable Story of Cheryl Eckard and the $96 Million Bounty 3.The Pfizer Over $100 Million Bounty Collectors 4.Other Statutory Incentives to Whistleblowing 5.Disincentives to Whistleblowers and Academic Studies of Whistleblowers 6.Best Practices in Complying with the U. S. Department of Justice Guidelines 7.Best Practices for CEOs in Dealing with Whistleblowers 8.Best Practices for Conducting Whistleblower Investigations 9.The New SEC Whistleblower Rules 10.Qui Tam Actions and Their Defense "-- Provided by publisher.