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Keywords: deterrent effect
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Journal Articles
The Peer Deterrent Effect of Whistleblowing on Financial Reporting Aggressiveness
Available to Purchase
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (3): 171–195.
Published: 01 September 2024
..., we find that industry peers reduce their financial reporting aggressiveness following a whistleblowing allegation. This peer deterrent effect is stronger when the peer firm is geographically closer to the whistleblowing target, when the peer and whistleblowing target share a board member, when...