Showing 1 - 10 of 37
We study the effects of mood as a source of human bias on regulators’ oversight and enforcement decisions. We use weather at facilities at the time of an OSHA inspection to proxy for the OSHA compliance officers’ mood. We find that during periods of good mood due to sunny weather, the number...
Persistent link: https://www.econbiz.de/10014348384
We study the effects of visits by headquarters' managers on facility-level misconduct. These visits are central to monitoring facilities, but are difficult to observe for a large sample of firms. We use the staggered introduction of airline routes to identify exogenous reductions in travel time...
Persistent link: https://www.econbiz.de/10012847093
We study the effect of executives’ pledges of integrity on firms’ financial reporting outcomes by exploiting a 2016 regulation that requires holders of Dutch professional accounting degrees to pledge an integrity oath. We identify chief executive officers (CEOs) and chief financial officers...
Persistent link: https://www.econbiz.de/10014359399
We study the effect of financial incentives on whistleblowing and the consequences for whistleblowers under the cash-for-information program of the False Claims Act (FCA). Exploiting appeals-court decisions that increase financial incentives for whistleblowing, we find that greater incentives...
Persistent link: https://www.econbiz.de/10013311231
We study the effect of financial incentives on whistleblowing and the consequences for whistleblowers under the cash-for-information program of the False Claims Act (FCA). Exploiting appeals-court decisions that increase financial incentives for whistleblowing, we find that greater incentives...
Persistent link: https://www.econbiz.de/10013229730
We use large increases in unemployment insurance (UI) benefits to study the effects of expected retaliation costs on employee whistleblowing. Increases in UI benefits reduce the costs that arise from a job loss, one of the costliest forms of retaliation. We find that increases in UI benefits...
Persistent link: https://www.econbiz.de/10013244226
We examine whether the local press is an effective monitor of corporate misconduct. Specifically, we study the effects of local newspaper closures on violations by local facilities of publicly listed firms. After a local newspaper closure, local facilities increase violations by 1.1% and...
Persistent link: https://www.econbiz.de/10013216677
Persistent link: https://www.econbiz.de/10011977311
I examine whether political influence as a response to voters' interest in employment levels is reflected in the enforcement actions of the Securities and Exchange Commission (SEC). I find that large employers are less likely to experience SEC enforcement actions. Next, I examine whether...
Persistent link: https://www.econbiz.de/10010485000
Persistent link: https://www.econbiz.de/10014285371