Berger, Philip G.; Lee, Heemin - 2022
We examine the deterrence effect of the Dodd–Frank whistleblower provision on accounting fraud. To facilitate causal … inference, we use state False Claims Acts (FCAs), under which whistleblowing about accounting fraud at a firm invested in by a … implementation of the Dodd–Frank whistleblowing provision. We hypothesize that firms already exposed to a state FCA whistleblower law …