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Whistleblower laws and corporate fraud: Evidence from the United States

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  • Adriana S. Cordis
  • Elizabeth M. Lambert

Abstract

We use data from the United States to assess whether whistleblower laws that protect private employees from retaliation have an impact on corporate fraud. Currently, eighteen states have whistleblower laws that offer such protection. Our analysis indicates that, in these states, a higher awareness of whistleblower laws is associated with a lower state-level conviction rate for corporate fraud. This finding is consistent with the hypothesis that whistleblower laws that cover private employees have a deterrent effect on corporate fraud, and that awareness of the provisions of whistleblower laws plays a key role in determining their effectiveness as a policy tool.

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  • Adriana S. Cordis & Elizabeth M. Lambert, 2017. "Whistleblower laws and corporate fraud: Evidence from the United States," Accounting Forum, Taylor & Francis Journals, vol. 41(4), pages 289-299, December.
    • Handle: RePEc:taf:accfor:v:41:y:2017:i:4:p:289-299
    DOI: 10.1016/j.accfor.2017.10.003
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    Cited by:

    1. repec:mth:ijafr8:v:8:y:2018:i:3:p:78-90 is not listed on IDEAS
    2. Sebastian Oelrich, 2019. "Making regulation fit by taking irrationality into account: the case of the whistleblower," Business Research, Springer;German Academic Association for Business Research, vol. 12(1), pages 175-207, April.
    3. Yang, Chih-Hao & Lee, Kuen-Chang, 2020. "Developing a strategy map for forensic accounting with fraud risk management: An integrated balanced scorecard-based decision model," Evaluation and Program Planning, Elsevier, vol. 80(C).
    4. Ida Bagus Anom Yasa & I Ketut Sukayasa & Ni Made Mega Abdi Utami, 2022. "Organizational culture moderates the effect of bystander effect and internal control on accounting fraud trends in village credit institutions in Jembrana Regency," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 11(7), pages 210-217, October.
    5. Olayinka Erin & Omololu Adex Bamigboye, 2020. "Does whistleblowing framework influence earnings management? An empirical investigation," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 17(2), pages 111-122, September.

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