Date of Award
Doctor of Philosophy
Theses & Dissertations (College of Business)
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
Zhou, Fuzhao, "The Deterrence Effect Of Whistleblowing On Peer Firms' Financial Reporting Decisions" (2020). Open Access Theses & Dissertations. 3063.
Available for download on Wednesday, May 01, 2120