Program on aggressive financial reporting by U.S. firms. Despite ongoing challenges, including the high number of tips … also predict that firms with weaker internal compliance and reporting program quality are more likely to change their … reporting behavior as employees of these firms are more likely to report irregularities directly to the SEC rather than …

Program on aggressive financial reporting by U.S. firms. Despite ongoing challenges, including the high number of tips … that reductions in aggressive reporting are greater for U.S. firms than for Canadian firms. We also predict that firms with … weaker internal compliance and reporting program quality are more likely to change their reporting behavior as employees of …