10.2190/WR.17.3-4.e R6438070121H53N3 5 Whistleblower Laws: State or Federal Protection? 319 346 20141016 20141016 20141016 20141016 R6438070121H53N3.pdf http://baywood.metapress.com/link.asp?target=contribution&id=R6438070121H53N3 3 Rebecca Goza Lee Tyner Jennifer Barger Johnson University of Central Oklahoma, Edmond, OK This article will discuss the unique complexities associated with whistleblower laws and programs in the United States. It will focus on discussion of the myriad of current federal and state laws created because of concern over risks in this area. The goal of this article is to compare state and federal legislation, for the purpose of identifying the states that offer the best protection to whistleblowers as well as identifying any states that offer better protection to whistleblowers than federal law currently provides.

DiMauro, J. 2012. Retaliation rate against U. S. company whistleblowers climbs, senior staff affected, survey finds. Retrieved from <a target="_blank" href='http://blogs.reuters.com/financial-regulatory-forum/2012/09/06/retaliation-rate-against-u-s-company-whistleblowers-climbs-senior-staff-affected-survey-finds/'>http://blogs.reuters.com/financial-regulatory-forum/2012/09/06/retaliation-rate-against-u-s-company-whistleblowers-climbs-senior-staff-affected-survey-finds/</a>

Dworkin, T. M. 2010. U. S. whistleblowing: A decade of progress? In D. B. Lewis (Ed.), A global approach to public interest disclosure: What can we learn from existing whistleblowing legislation and research? 36-55. Cheltenham, UK: Edward Elgar.

Earle, B. H., & Madek, G. A. 2007. The mirage of whistleblower protection under Sarbanes-Oxley: A proposal for change. American Business Law Journal, 44: 1-54.

Eichler, A. 2011. Federal prosecution of financial fraud falls to 20-year low, new report shows. Retrieved from <a target="_blank" href='http://www.huffingtonpost.com/2011/11/15/financial-fraud-prosecution_n_1095933.html'>http://www.huffingtonpost.com/2011/11/15/financial-fraud-prosecution_n_1095933.html</a>

GAO (Government Accountability Office). 2009. Whistleblower protection program: Better data and improved oversight would help ensure program quality and consistency. Retrieved from <a target="_blank" href='http://www.gao.gov/new.items/d09106.pdf'>http://www.gao.gov/new.items/d09106.pdf</a>

GAO (Government Accountability Office). 2010. Whistleblower protection: Sustained management attention needed to address long-standing program weaknesses. Retrieved from <a target="_blank" href='http://www.gao.gov/assets/310/308767.pdf'>http://www.gao.gov/assets/310/308767.pdf</a>

GAO (Government Accountability Office). 2011. Criminal cartel enforcement: Stakeholder views on impact of 2004 antitrust reform are mixed, but support whistleblower protection. Retrieved from <a target="_blank" href='http://www.gao.gov/assets/330/321794.pdf'>http://www.gao.gov/assets/330/321794.pdf</a>

GAP (Government Accountability Project). 2009. Groups seek whistleblower rights clarification from Obama. Retrieved from <a target="_blank" href='http://gaproject.nonprofitsoapbox.com/press/press-release-archive/2009/164-groups-seek-whistleblower-rights-clarification-from-obama'>http://gaproject.nonprofitsoapbox.com/press/press-release-archive/2009/164-groups-seek-whistleblower-rights-clarification-from-obama</a>

Hill, G., & Hill, K. 2002. Qui tam action. Retrieved from <a target="_blank" href='http://dictionary.law.com/default.aspx?selected=1709'>http://dictionary.law.com/default.aspx?selected=1709</a>

Hornblower, L. 2011. Outsourcing fraud detection: The analyst as Dodd-Frank whistleblower. Journal of Business and Technology Law, 6: 287-326.

Johnson, R. A. 2003. Whistleblowing: When it works—and why. Boulder, CO: Lynne Rienner.

Kim, J. 2009. Confessions of a whistleblower: The need to reform the whistleblower protection of the Sarbanes-Oxley Act. John Marshall Law Review, 43: 241-264.

Kohn, S. M. 2004. Whistleblower law: A guide to legal protections for corporate employees. Westport, CT: Praeger.

Kroft, S. 2011. Prosecuting Wall Street. Retrieved from <a target="_blank" href='http://www.cbsnews.com/news/prosecuting-wall-street/'>http://www.cbsnews.com/news/prosecuting-wall-street/</a>

Kronenberg, J. 2009. Bernard Madoff whistleblower on "60 Minutes." Boston Herald, March 1.

Levin, C. 2011. U. S. Senate Investigations Subcommittee releases Levin-Coburn report on the financial crisis. Retrieved from <a target="_blank" href='http://www.levin.senate.gov/newsroom/press/release/us-senate-investigations-subcommittee-releases-levin-coburn-repo'>http://www.levin.senate.gov/newsroom/press/release/us-senate-investigations-subcommittee-releases-levin-coburn-repo</a>

Moberly, R. 2007. Unfulfilled expectations: An empirical analysis of why Sarbanes-Oxley whistleblowers rarely win. William and Mary Law Review, 49: 65-155.

Moberly, R. 2012. Sarbanes-Oxley's whistleblower provisions—Ten years later. South Carolina Law Review, 64: 1-54.

Muhl, C. J. 2001. The employment-at-will doctrine: Three major exceptions. Monthly Labor Review, 124(1): 3-11.

National Whistleblowers Center. 2014. State whistleblower statutes. Retrieved from <a target="_blank" href='http://www.whistleblowers.org/index.php?option=com_content&task=view&id=742&Itemid=161'>http://www.whistleblowers.org/index.php?option=com_content&task=view&id=742&Itemid=161</a>

OSHA (Occupational Safety and Health Administration). 2011. Whistleblower investigations manual. Retrieved from <a target="_blank" href='https://www.osha.gov/OshDoc/Directive_pdf/CPL_02-03-003.pdf'>https://www.osha.gov/OshDoc/Directive_pdf/CPL_02-03-003.pdf</a>

Ramirez, M. K. 2007. Blowing the whistle on whistleblower protection: A tale of reform versus power. University of Cincinnati Law Review, 76: 183-233.

Ravishankar, L. 2003. Encouraging internal whistleblowing in organizations. Retrieved from <a target="_blank" href='http://www.scu.edu/ethics/publications/submitted/whistleblowing.html'>http://www.scu.edu/ethics/publications/submitted/whistleblowing.html</a>

Tienhaara, K. 2009. A tale of two crises: What the global financial crisis means for the global environmental crisis. Retrieved from <a target="_blank" href='http://www.glogov.org/images/doc/WP37.pdf'>http://www.glogov.org/images/doc/WP37.pdf</a>

TRAC (Transactional Records Access Clearinghouse). 2011. Criminal prosecutions for financial institution fraud continue to fall. Retrieved from <a target="_blank" href='http://trac.syr.edu/tracreports/crim/267/'>http://trac.syr.edu/tracreports/crim/267/</a>

Walsh, D. J. 2007. Employment law for human resource practice. Mason, OH: Thomson Corporation.