Evidence on the Use and Efficacy of Internal Whistleblowing Systems
成果类型：
Article
署名作者：
Stubben, Stephen R.; Welch, Kyle T.
署名单位：
Utah System of Higher Education; University of Utah; George Washington University
刊物名称：
JOURNAL OF ACCOUNTING RESEARCH
ISSN/ISSBN：
0021-8456
DOI：
10.1111/1475-679X.12303
发表日期：
2020
页码：
473-518
关键词：
摘要：
Using a proprietary data set from a provider of internal whistleblowing (WB) systems, we analyze nearly two million internal WB reports submitted to over 1,000 publicly traded U.S. firms. We provide descriptive statistics, over time and across report types, on the amount and summary details of information provided, how extensively management reviews reports, the amount of time until reviews were completed, and the outcome of these reviews. Further, we examine the characteristics of firms with more actively used systems (i.e., a higher volume of reports, more information provided in reports, and reports that are more frequently reviewed by management). Finally, we show that internal WB report volume is associated with fewer and lower amounts of government fines and material lawsuits.
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