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 Putting TRAC to Work |
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Department of Accounting, Finance, and Economics, Winthrop University |
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October 21, 2017 |
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Whistleblower laws and corporate fraud: Evidence from the United States
By Adriana S. Cordis and Elizabeth M. Lambert
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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 2003–2015.
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Transactional Records Access Clearinghouse, Syracuse University
Copyright 2017
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