Internationales Rechtsinformatik Symposium 2007

Rauhofer, J. (Speaker)

Activity: Participating in or organising an event typesParticipation in conference


'Blowing the Whistle on Sarbanes-Oxley: Anonymous Hotlines and the Historical Stigma of Denunciation in Modern Germany' Abstract: The Sarbanes-Oxley Act requires listed US companies as well as non-US companies listed on a US stock market to establish procedures for dealing with confidential, anonymous employee submissions regarding questionable accounting or auditing matters. Companies failing to comply with these “whistleblowing” requirements are subject to heavy sanctions. This paper examines the compatibility of whistleblowing requirements contained in the US Sarbanes-Oxley Act with EU data protection rules, and analyses the roots of the historical unease with and the stigma attached to whistleblowing schemes in Germany which result from its experiences with denunciation during the Third Reich and in the former GDR.
PeriodFeb 2007
Event typeConference
LocationUniversity of Salzburg, Austria