Putting TRAC to Work
  Legal and Scholarly
Department of Accounting, Finance, and Economics, Winthrop University
October 21, 2017

Whistleblower laws and corporate fraud: Evidence from the United States
By Adriana S. Cordis and Elizabeth M. Lambert


Our measure of corporate fraud is constructed using information compiled from the Executive Office for U.S. Attorneys (EOUSA)by the Transactional Records Access Clearinghouse (TRAC) at Syracuse University. The TRAC database lists the number of corporate fraud prosecutions filed and the number of corporate fraud convictions by state judicial district beginning with 2003. We aggregate the judicial district data to obtain a measure of corporate fraud at the state level, and divide by the number of non-farm employees in the state to obtain a conviction rate. We conduct the analysis using conviction data for the years 20032015.


Transactional Records Access Clearinghouse, Syracuse University
Copyright 2017
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