Date of Award


Degree Name

Doctor of Philosophy


Theses & Dissertations (College of Business)


Giorgio Gotti

Second Advisor

David Folsom


I examine the impact of whistleblowing allegations on the financial reporting behavior of peer firms. This study provides several important findings. First, industry peers exhibit decreases in accrual-based earnings management, real earnings management, and the likelihood of financial misreporting in the two years following a whistleblowing allegation. Second, following a whistleblowing allegation, peer firms exhibit greater conditional conservatism. Third, peer firms increase earnings transparency to respond to whistleblowing allegations with the intention of improving financial reporting quality. I find results are strongest when the whistleblowing event relates specifically to accounting fraud. Whistleblowing allegations at large firms have greater impact on peer firms' post-whistleblowing financial reporting. Prior literature shows that whistleblowing allegations are associated with changes in the financial reporting of whistleblowing target firms; this paper provides evidence that whistleblowing allegations also impact peer firms' financial reporting.




Received from ProQuest

File Size

74 pages

File Format


Rights Holder

Fuzhao zhou

Available for download on Wednesday, May 01, 2120

Included in

Accounting Commons