is often seen as an important way to uncover fraud, which causes billions of USD in damages annually. I first examine the …

We examine the deterrence effect of whistleblower laws on accounting fraud. We exploit state False Claims Acts (FCAs …-Frank whistleblower provision in 2011 reduced the probability of accounting fraud to a greater extent for firms that had not been affected …), under which reporting fraud at a firm invested in by a state's pension fund can result in monetary rewards from that state …

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 …