Journal article
The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness
The Accounting review, Vol.92(5), pp.247-280
09/01/2017
DOI: 10.2308/accr-51661
Abstract
U.S. laws provide explicit whistleblower protections and direct regulators to adopt ambitious programs to reward whistleblowing. However, there is limited evidence on whether employee whistleblowing deters financial misreporting and tax aggressiveness. Using a sample of employee whistleblower cases obtained from the U.S. government, I provide evidence that firms subject to whistleblowing allegations exhibit significant decreases in financial misreporting and tax aggressiveness, compared with control firms. I find that this deterrent effect persists for at least two years beyond the year of the allegation.
Details
- Title: Subtitle
- The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness
- Creators
- Jaron H. Wilde - University of Iowa
- Resource Type
- Journal article
- Publication Details
- The Accounting review, Vol.92(5), pp.247-280
- Publisher
- Amer Accounting Assoc
- DOI
- 10.2308/accr-51661
- ISSN
- 0001-4826
- eISSN
- 1558-7967
- Number of pages
- 34
- Language
- English
- Date published
- 09/01/2017
- Academic Unit
- Accounting
- Record Identifier
- 9984380532002771
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