Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms
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...
| Main Authors: | , , , , , |
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| Format: | Journal Article |
| Published: |
Wiley-Blackwell
2021
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| Online Access: | http://hdl.handle.net/20.500.11937/86769 |
| _version_ | 1848764863195643904 |
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| author | Eulaiwi, Baban Al-Hadi, Ahmed Duong, Lien Clark, Keira Taylor, Grantley Perrin, Brian |
| author_facet | Eulaiwi, Baban Al-Hadi, Ahmed Duong, Lien Clark, Keira Taylor, Grantley Perrin, Brian |
| author_sort | Eulaiwi, Baban |
| building | Curtin Institutional Repository |
| collection | Online Access |
| description | 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. |
| first_indexed | 2025-11-14T11:26:07Z |
| format | Journal Article |
| id | curtin-20.500.11937-86769 |
| institution | Curtin University Malaysia |
| institution_category | Local University |
| last_indexed | 2025-11-14T11:26:07Z |
| publishDate | 2021 |
| publisher | Wiley-Blackwell |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | curtin-20.500.11937-867692023-11-01T04:09:27Z Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms Eulaiwi, Baban Al-Hadi, Ahmed Duong, Lien Clark, Keira Taylor, Grantley Perrin, Brian 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. 2021 Journal Article http://hdl.handle.net/20.500.11937/86769 10.1111/acfi.12867 Wiley-Blackwell fulltext |
| spellingShingle | Eulaiwi, Baban Al-Hadi, Ahmed Duong, Lien Clark, Keira Taylor, Grantley Perrin, Brian Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms |
| title | Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms |
| title_full | Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms |
| title_fullStr | Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms |
| title_full_unstemmed | Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms |
| title_short | Audit Pricing and Corporate Whistleblower Governance: Evidence from Australian Financial Firms |
| title_sort | audit pricing and corporate whistleblower governance: evidence from australian financial firms |
| url | http://hdl.handle.net/20.500.11937/86769 |