Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms
| dc.contributor.author | Eulaiwi, Baban | |
| dc.contributor.author | Al-Hadi, Ahmed | |
| dc.contributor.author | Duong, Lien | |
| dc.contributor.author | Clark, Keira | |
| dc.contributor.author | Taylor, Grantley | |
| dc.contributor.author | Perrin, Brian | |
| dc.date.accessioned | 2021-12-09T13:10:54Z | |
| dc.date.available | 2021-12-09T13:10:54Z | |
| dc.date.issued | 2021 | |
| dc.identifier.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. | |
| dc.identifier.uri | http://hdl.handle.net/20.500.11937/86769 | |
| dc.identifier.doi | 10.1111/acfi.12867 | |
| dc.description.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. | |
| dc.publisher | Wiley-Blackwell | |
| dc.title | Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms | |
| dc.type | Journal Article | |
| dcterms.source.issn | 0810-5391 | |
| dcterms.source.title | Accounting & Finance | |
| dc.date.updated | 2021-12-09T13:10:52Z | |
| curtin.note |
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. | |
| curtin.department | School of Accounting, Economics and Finance | |
| curtin.accessStatus | Open access | |
| curtin.faculty | Faculty of Business and Law | |
| curtin.contributor.orcid | Duong, Lien [0000-0003-0308-2200] | |
| curtin.contributor.orcid | Taylor, Grantley [0000-0002-0167-3667] | |
| curtin.contributor.orcid | Perrin, Brian [0000-0001-5270-6855] | |
| curtin.contributor.researcherid | Duong, Lien [M-7254-2017] | |
| curtin.contributor.scopusauthorid | Duong, Lien [55347126200] | |
| curtin.contributor.scopusauthorid | Taylor, Grantley [36125472400] | |
| curtin.contributor.scopusauthorid | Perrin, Brian [35753318300] |