ROCK HILL, SOUTH CAROLINA - State whistleblower laws are meant to protect private
employees who report wrongdoings at their respective companies, whether it's a health
and safety violation or harassment. But do they actually work?
Winthrop University Assistant Professor of Accounting Adriana Cordis and business student Elizabeth Lambert say yes, they do, in their new research paper. The pair hopes to present its findings
in April at the Southeast Region Meeting of the Annual Accounting Association.
In "Do State Whistleblower Laws Reduce Corporate Fraud?", the two explored the connection between state whistleblower laws and corporate fraud
convictions in the United States. Using archival data, they found that these states
have fewer corporate fraud convictions per capita, provided that residents were well
aware of these laws.
Cordis suggested the project to Lambert after she was accepted into the university's
McNair Scholars program, which prepares underserved student populations for graduate programs by providing
research and other opportunities, as well as financial support throughout the graduate
admissions process. Cordis and Lambert delved into the project over the summer.
"Taking part in research is an opportunity that most undergraduate students do not
get to experience," said Lambert, a Chesnee, South Carolina, resident. "[Dr. Cordis]
has given me advice on graduate school and my career. She has been a great mentor
to me in all ways."
Cordis said she hoped the research process has been an enriching experience for Lambert
as well. I have enjoyed working with Elizabeth," she said. "She has provided great
insight and has shown remarkable research skills."
Lambert has already been accepted into the Master of Professional Accountancy program
at Clemson University.
For more information, contact Nicole Chisari, communications coordinator, at chisarin@winthrop.edu or 803/323-2236.