Can Whistleblowing Improve Organizational Effectiveness? Evidence From Financial Reporting Misconduct

Hong Kim Duong, Sadok El Ghoul, Omrane Guedhami, Emmanuel Sequeira, Zuobao Wei, School of Accountancy, Strome College of Business, Old Dominion University, University of Alberta, Darla Moore School of Business, University of South Carolina, Department of Accounting , Lucas College and Graduate School of Business, San Jose State University, San Jose, Department of Economics and Finance, Woody L. Hunt College of Business, University of Texas at El Paso, El Paso

Journal of Accounting, Auditing & Finance

Published online on April 05, 2025

Abstract

Journal of Accounting, Auditing & Finance, Volume 41, Issue 2, Page 759-787, April 2026.
BackgroundWhile whistleblowing (WB) has attracted growing research interest in recent years, several critical WB-related issues remain underexplored.PurposeThis study examines the impact of external WB allegations on a firm’s organizational capital (OC). ...