Audit pricing and corporate whistleblower governance: evidence from Australian financial firms

被引：8

作者：

Eulaiwi, Baban ^{[1
,2
]}

Al-Hadi, Ahmed ^{[1
,3
]}

Duong, Lien ^{[1
]}

Clark, Keira ^{[4
]}

Taylor, Grantley ^{[1
]}

Perrin, Brian ^{[1
]}

机构：

[1] Curtin Univ, Sch Accounting Econ & Finance, Perth, WA, Australia

[2] Tikrit Univ, Coll Adm & Econ, Tikrit, Iraq

[3] Coll Banking & Financial Studies, Muscat, Oman

[4] BDO Perth, Perth, WA, Australia

来源：

ACCOUNTING AND FINANCE | 2022年 / 62卷 / 02期

关键词：

whistleblower; audit fees; Australian financial firms; agency theory; organisational justice theory; NONAUDIT SERVICES; LITIGATION; FEES; INTENTIONS; OWNERSHIP; EMPLOYEES; RISK; ASSOCIATION; INCENTIVES; VOLATILITY;

D O I：

10.1111/acfi.12867

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

We investigate the relationship between firm whistleblower governance and audit pricing of Australian listed financial firms over the 2008-2018 period. Consistent with agency and organisational justice theoretical tenets, we find that firms that exhibit stronger whistleblower governance incur lower audit fees. We find that the negative association between strength in whistleblower governance and firms' audit fees is more pronounced for firms that are exposed to increased litigation risk, and for firms having an anti-fraud policy. Our results are robust to endogeneity tests including difference-in-difference (DID), two-stage least squares (2SLS) and propensity score matching (PSM) analyses.

引用

页码：2339 / 2384

页数：46

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