Concepedia

External Reporting Incentives

External Reporting Incentives is a formal mechanism within whistleblower incentive systems that specifically encourages disclosures to external authorities, such as regulatory agencies or law enforcement, rather than internal organizational channels, by offering tangible rewards, legal protections, or other benefits contingent upon the reporting of credible information about misconduct.

36

Publications

3.4K

Citations

56

Authors

62

Institutions

Publications per year

2017–2026

9

Parents

Publications

36

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

David Burgstahler, Luzi Hail, Christian Leuz · The Accounting Review · 2006 · 1.7K citations

, , +17

The Importance of Reporting Incentives: Earnings Management in European Private and Public Firms

David Burgstahler, Luzi Hail, Christian Leuz · SSRN Electronic Journal · 2004 · 487 citations · Full text

, , +17

Management reporting incentives and classification credibility: The effects of reporting discretion and reputation

Frank D. Hodge, Patrick E. Hopkins, Jamie Pratt · Accounting Organizations and Society · 2006 · 95 citations

, , +14

Is privacy compatible with truthfulness?

David Xiao · 2013 · 88 citations

, , +16

R&D Capitalization and Reputation-Driven Real Earnings Management (Partially Retracted)

Nicholas Seybert · The Accounting Review · 2010 · 74 citations

, , +15

1–5 of 36

Authors

56

  1. JR
    Joshua Ronen

    New York University, United States

    3 publications · 105 citations

    3

    h-index

  2. KU
    Klaus Ulrich Schmolke

    Friedrich-Alexander-Universität Erlangen-Nürnberg, Germany

    2 publications · 34 citations

    2

    h-index

  3. LH
    Luzi Hail

    University of Pennsylvania, United States

    2 publications · 2.1K citations

    2

    h-index

  4. OH
    Ofer H. Azar

    Ben-Gurion University of the Negev, Israel

    2 publications · 49 citations

    2

    h-index

  5. DB
    David Burgstahler

    University of Washington, United States

    2 publications · 2.1K citations

    2

    h-index

1–5 of 56

Institutions

62

  1. University of Washington

    Seattle, United States

    3 h-index

    3 publications

    2.2K citations

  2. New York University

    New York, United States

    3 h-index

    3 publications

    105 citations

  3. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    3 publications

    3.8K citations

  4. Friedrich-Alexander-Universität Erlangen-Nürnberg

    Erlangen, Germany

    2 h-index

    4 publications

    68 citations

  5. University of Miami

    Coral Gables, United States

    2 h-index

    2 publications

    52 citations

  6. Ben-Gurion University of the Negev

    Beersheba, Israel

    2 h-index

    2 publications

    93 citations

  7. Florida Atlantic University

    Boca Raton, United States

    1 h-index

    1 publications

    66 citations

  8. Centre National de la Recherche Scientifique

    Paris, France

    1 h-index

    1 publications

    88 citations

1–8 of 62

Venues

  1. SSRN Electronic Journal

    Repository · 8 publications · 696 citations

    8

    h-index

  2. The Accounting Review

    4 publications · 1.8K citations

    4

    h-index

  3. Journal of Financial Markets

    2 publications · 93 citations

    2

    h-index

  4. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 97 citations

    2

    h-index

  5. Southern Economic Journal

    2 publications · 49 citations

    2

    h-index

1–5