# whistleblowing

**Source**: https://bm.hkust.edu.hk/bizinsight/tag/whistleblowing
**Parent**: https://bm.hkust.edu.hk/bizinsight/biztalks

[TANG, Chao](https://bm.hkust.edu.hk/faculty/tang-chao)

[Whistleblowing: the More, the Merrier?](https://bm.hkust.edu.hk/bizinsight/2025/04/whistleblowing-more-merrier)

[whistleblowing](https://bm.hkust.edu.hk/bizinsight/tag/whistleblowing)

[audit quality](https://bm.hkust.edu.hk/bizinsight/tag/audit-quality)

[regulatory enforcement](https://bm.hkust.edu.hk/bizinsight/tag/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
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[Read More](https://bm.hkust.edu.hk/bizinsight/2025/04/whistleblowing-more-merrier)

[ [BizTalks](https://bm.hkust.edu.hk/bizinsight/biztalks "BizTalks") ]

[Watch Video](https://video.ust.hk/watch?video=79522A285F0DB534&embed=Y)
[Read Full Paper](https://pubsonline.informs.org/doi/10.1287/mnsc.2024.04808)