This paper undertakes a comparative analysis of whistleblower protection frameworks in India and the United States, focusing on the Indian Whistle Blowers Protection Act 2014 (WBPA), Section 806 of the Sarbanes-Oxley Act 2002 (SOX), and Section 922 of the Dodd-Frank Wall Street Reform and Consumer Protection Act 2010 (Dodd-Frank). The study examines the scope of protected disclosures, institutional mechanisms, remedial architecture, incentives and jurisprudential evolution in each jurisdiction.
