The Sarbanes-Oxley Act 2002 established new regulations concerning the
treatment of whistleblowing employees and lawyers. The main objective for
these new mechanisms was to prevent further corporate scandals as recently
happened in the USA. Employees and lawyers are supposed to contribute an
important part in terms of monitoring corporate conduct. This essay traces
the reasons behind the critique of whistleblowing regulations under the Sarbanes-
Oxley Act 2002. It shows that the newly adopted rules are not capable
of establishing a working concept for monitoring corporations from the...