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The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness
16 references·16 citing·40 second hopsampled
The Deterrent Effect of Employee Whistleblowing on Firms' Financial Misreporting and Tax Aggressiveness (2017)The Deterrent Effect of Employee Whistleb…Detecting Earnings Management (2012)Detecting Earnings ManagementPredicting Material Accounting Misstatements* (2011)Predicting Material Accountin…Who Blows the Whistle on Corporate Fraud? (2010)Who Blows the Whistle on Corp…Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Understanding earnings qualit…New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index (2010)New Evidence on Measuring Fin…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Analyst coverage and earnings management (2008)Analyst coverage and earnings…Are Family Firms More Tax Aggressive Than Non-Family Firms? (2007)Are Family Firms More Tax Agg…Performance matched discretionary accrual measures (2005)Performance matched discretio…Audit committee, board of director characteristics, and earnings management (2002)Audit committee, board of dir…Industry costs of equity (1997)Industry costs of equityCauses and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Causes and Consequences of Ea…The information content of losses (1995)The information content of lo…Detecting Earnings Management. (1995)Detecting Earnings Management.Income tax evasion: a theoretical analysis (1972)Income tax evasion: a theoret…Crime and Punishment: An Economic Approach (1968)Crime and Punishment: An Econ…ESG controversies and corporate governance: Evidence from board size (2024)ESG controversies and corpora…Shareholder Litigation Rights and ESG Controversies: A Quasi-natural Experiment (2022)Shareholder Litigation Rights…Government subsidies and corporate disclosure (2022)Government subsidies and corp…Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud? (2022)Did the Dodd–Frank Whistleblo…Tone at the Bottom: Measuring Corporate Misconduct Risk from the Text of Employee Reviews (2021)Tone at the Bottom: Measuring…The impact of COVID-19 pandemic on bank lending around the world (2021)The impact of COVID-19 pandem…CSR and tax avoidance: A review of empirical research (2021)CSR and tax avoidance: A revi…CEO political preference and credit ratings (2021)CEO political preference and …Evidence on the Use and Efficacy of Internal Whistleblowing Systems (2020)Evidence on the Use and Effic…Unexpected SEC Resource Constraints and Comment Letter Quality (2019)Unexpected SEC Resource Const…Motivating Whistleblowers (2019)Motivating WhistleblowersDeterminants and Consequences of Quantitative Critical Accounting Estimate Disclosures (2019)Determinants and Consequences…Whistleblowing on accountingy-related misconduct: A synthesis of the literature (2018)Whistleblowing on accountingy…Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions (2017)Whistleblowers and Outcomes o…Employee quality and financial reporting outcomes (2017)Employee quality and financia…Agressividade Tributária: Um Survey da Literatura (2017)Agressividade Tributária: Um …Financing Constraints and Corporate Investment (1988)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)The determinants and implications of corporate cash holdings (1999)Corporate social responsibility and access to finance (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Demand for green finance: Resolving financing constraints on green innovation in China (2021)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Multifactor Explanations of Asset Pricing Anomalies (1996)Measuring Mutual Fund Performance with Characteristic‐Based Benchmarks (1997)Conditional Skewness in Asset Pricing Tests (2000)Earnings Management During Import Relief Investigations (1991)The Modern Industrial Revolution, Exit, and the Failure of Internal Control Systems (1993)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Opaque financial reports, R2, and crash risk☆ (2009)A review of archival auditing research (2014)Essays in the Theory of Risk-Bearing. (1972)Shadow Economies: Size, Causes, and Consequences (2000)Deception: The Role of Consequences (2005)Enforced versus voluntary tax compliance: The “slippery slope” framework (2007)Economic Welfare and the Allocation of Resources for Invention (1962)Irrational Behavior and Economic Theory (1962)What Can Regulators Regulate? The Case of Electricity (1962)Advertising as Information (1974)Adolescence-limited and life-course-persistent antisocial behavior: A developmental taxonomy. (1993)Experimental and Quasi-Experimental Designs for Research (1963)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)Earnings management and investor protection: an international comparison (2003)Earnings Management through Real Activities Manipulation (2003)A review of tax research (2010)The financial reporting environment: Review of the recent literature (2010)
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References

  • 1968Crime and Punishment: An Economic Approach13,984 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 2005Performance matched discretionary accrual measures6,963 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 1997Industry costs of equity5,793 cited
  • 2010New Evidence on Measuring Financial Constraints: Moving Beyond the KZ Index5,574 cited
  • 1972Income tax evasion: a theoretical analysis4,964 cited
  • 2002Audit committee, board of director characteristics, and earnings management4,633 cited
  • 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
  • 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
  • 2012Detecting Earnings Management3,821 cited
  • 1995The information content of losses2,315 cited
  • 2007Are Family Firms More Tax Aggressive Than Non-Family Firms?2,060 cited
  • 2010Who Blows the Whistle on Corporate Fraud?1,877 cited
  • 2011Predicting Material Accounting Misstatements*1,832 cited

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2008
Analyst coverage and earnings management
1,826 cited

Cited by

  • 2021The impact of COVID-19 pandemic on bank lending around the world287 cited
  • 2017Employee quality and financial reporting outcomes241 cited
  • 2017Whistleblowers and Outcomes of Financial Misrepresentation Enforcement Actions196 cited
  • 2021Tone at the Bottom: Measuring Corporate Misconduct Risk from the Text of Employee Reviews130 cited
  • 2024ESG controversies and corporate governance: Evidence from board size129 cited
  • 2018Whistleblowing on accountingy-related misconduct: A synthesis of the literature128 cited
  • 2019Unexpected SEC Resource Constraints and Comment Letter Quality127 cited
  • 2022Government subsidies and corporate disclosure123 cited
  • 2020Evidence on the Use and Efficacy of Internal Whistleblowing Systems120 cited
  • 2019Determinants and Consequences of Quantitative Critical Accounting Estimate Disclosures108 cited
  • 2022Shareholder Litigation Rights and ESG Controversies: A Quasi-natural Experiment101 cited
  • 2021CEO political preference and credit ratings100 cited
  • 2022Did the Dodd–Frank Whistleblower Provision Deter Accounting Fraud?96 cited
  • 2021CSR and tax avoidance: A review of empirical research80 cited
  • 2017Agressividade Tributária: Um Survey da Literatura74 cited
  • 2019Motivating Whistleblowers73 cited