When and how do auditors whistle-blow?

What is it about?

We examine when and how auditors are most likely to whistle-blow on other auditors. We find that auditors are most likely to whistle-blow on other auditors who have a history or poor performance and are less likable. Additionally, we find auditors are more likely to whistle-blow internally than externally, and through non-anonymous outlets than anonymous outlets.

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Why is it important?

Our contributions include exploring the impact of reputation on the actions of third parties, and advancing prior literature by considering the influence of wrongdoer attributes on reporting decisions and auditors’ reporting channel preferences.