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Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms

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Open access
Authors
Eulaiwi, Baban
Al-Hadi, Ahmed
Duong, Lien
Clark, Keira
Taylor, Grantley
Perrin, Brian
Date
2021
Type
Journal Article

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Citation
Eulaiwi, B. and Al-Hadi, A. and Duong, T.H.L. and Clark, K. and Taylor, G. and Perrin, B. 2021. Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms. Accounting & Finance.
Source Title
Accounting & Finance
DOI
ISSN
Faculty
Faculty of Business and Law
School
School of Accounting, Economics and Finance
Remarks

This is the peer reviewed version of the following article: Eulaiwi, B., Al-Hadi, A., Duong, L., Clark, K., Taylor, G. and Perrin, B. (2021), Audit pricing and corporate whistleblower governance: evidence from Australian financial firms. Account Finance, which has been published in final form at https://doi.org/10.1111/acfi.12867. This article may be used for non-commercial purposes in accordance with Wiley Terms and Conditions for Use of Self-Archived Versions.

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Abstract

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.