While high-quality relationships among employees yield many benefits to organizations, they may have unintended consequences for whistleblowing. In a first experiment, we investigate whether high-quality employee-supervisor relationships reduce employees’ willingness to report supervisor...

Projects seeking to define, measure, and evaluate audit quality are on the agendas of auditing standards setters as well as audit firms. The PCAOB currently provides information regarding audit quality through the release of inspection reports, and the Board intends to establish and report audit...