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1-3 of 3
Keywords: whistleblowing
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2024) 38 (3): 171–195.
Published: 01 September 2024
...Fuzhao Zhou; Yinjie Shen; Terence Pitre SYNOPSIS Extant literature demonstrates that whistleblowing is associated with changes in the whistleblowing target’s financial reporting. This paper provides compelling evidence that whistleblowing also affects peer firms’ financial reporting. Specifically...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2023) 37 (3): 103–115.
Published: 01 September 2023
...Rosemond Desir; Stephen J. Perreault; James S. Wainberg SYNOPSIS We investigate the effects of incentive type (i.e., cash versus. tangible) in motivating whistleblower behavior. While prior research indicates that cash rewards are an effective means for motivating whistleblower reporting, research...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (3): 153–167.
Published: 01 September 2020
... guidance on practical methods that auditors can employ to increase the likelihood of fraud disclosure and improve audit quality. Drawing upon best practices in the whistleblowing literature and psychological theories on self-regulation, we experimentally test the efficacy of two practical strategies...