文章基本信息

标题：SMALL NONPROFITS UNFAMILIAR WITH SARBANES-OXLEY FAILED TO ESTABLISH WHISTLEBLOWER PROTECTIONS
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作者：Matthew Kisow
期刊名称：Issues in Information Systems
印刷版ISSN：1529-7314
出版年度：2011
卷号：12
期号：1
页码：44-53
出版社：International Association for Computer Information Systems
摘要：The whistleblower protections under the Sarbanes-Oxley act apply to all organizations, however almost all small nonprofit organizations unfamiliar with this legislation do not have whistleblower protection policies for their employees. Compounding this issue are the 2008 tax year revisions to IRS form 990 that now require nonprofit organizations to document whether they have adopted document retention, whistleblower protection, and conflicts of interest governance controls. Targeting Pennsylvania nonprofit organizations, the research carried out in this study sought to discover what impact an organizations unfamiliarity with the Sarbanes-Oxley act had on their compliance with this federal legislation. The research findings indicated that almost two-thirds of small nonprofit organizations that were not familiar with the Sarbanes-Oxley act did not have whistleblower protections for their employees.
关键词：Sarbanes-Oxley Act; IRS Form 990; Nonprofit Sector; Business