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Keywords: whistleblowing
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Journal Articles
Accounting Horizons 1–25.
Published: 05 September 2023
...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 Articles
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...