The Impact of Audit Committee Quality on Best Practices of Whistleblowing: Evidence From Brazilian Companies

Q3 Business, Management and Accounting

Latin American Business Review Pub Date : 2023-07-03 DOI:10.1080/10978526.2023.2240253

Lucas Martins Dias Maragno, Jose Alonso Borba

引用次数: 0

Abstract

Abstract This study examines the influence of audit committee quality on best practices in whistleblowing channels in Brazilian companies. Using a tobit regression analysis on a unique hand-collected sample from 397 B3-listed firms, the study finds a positive association between audit committee quality and best practices in whistleblowing. This finding indicates an effort on the part of audit committees to implement a set of practices to encourage and protect whistleblowers. In contrast, we find a negative association with firms in the financial industry and the percentage of ownership attributable to the largest shareholder. These findings indicate that firms in the financial industry and ownership concentration could discourage whistleblowers.

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审计委员会质量对举报最佳实践的影响——来自巴西公司的证据

摘要本研究考察了审计委员会质量对巴西公司举报渠道最佳实践的影响。该研究对397家B3上市公司的一个独特的手工样本进行了tobit回归分析，发现审计委员会的质量与举报的最佳实践之间存在正相关。这一发现表明，审计委员会努力实施一系列鼓励和保护举报人的做法。相比之下，我们发现金融行业的公司与最大股东的所有权百分比呈负相关。这些发现表明，金融行业的公司和所有权集中可能会阻止举报人。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Latin American Business Review Business, Management and Accounting-Business and International Management

CiteScore

2.40

自引率

0.00%

发文量

期刊介绍： Latin American Business Review is a quarterly, refereed journal which facilitates the exchange of information and new ideas between academics, business practitioners, public policymakers, and those in the international development community. Special features of the journal will keep you current on various teaching, research, and information sources. These activities all focus on the business and economic environment of the diverse and dynamic countries of the Americas.