whistleblowing

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TANG, Chao

Whistleblowing: the More, the Merrier?

whistleblowing

audit quality

regulatory enforcement

Whistleblowers play a crucial role in maintaining trust in capital markets by exposing fraud. However, is it always true that more whistleblowing is better? The authors identify a nuanced finding: while whistleblowing can enhance audit quality by alerting enforcers to potential misstatements (positive direct effect), it may also reduce the enforcer's ... Read More

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