..., 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...

...Jared Koreff; Sean W. G. Robb; Gregory M. Trompeter SYNOPSIS The sentinel effect posits that the perception of increased oversight is associated with improved behavior. We consider the association between enhanced government oversight and financial reporting aggressiveness in the healthcare...