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Keywords: fraudulent financial reporting
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Journal Articles
Journal:
Behavioral Research in Accounting
Behavioral Research in Accounting (2024) 36 (1): 45–65.
Published: 01 March 2024
... selected whistleblowing incentives provisions and a strong corporate governance culture serve ex ante to deter complicity in fraudulent financial reporting by increasing the perceived likelihood that observed violations will be reported. We find that reward provisions marginally increase perceived...
