Concepedia

Internal Reporting Incentives

Internal Reporting Incentives is a formal mechanism within whistleblower incentive frameworks that specifically encourages the disclosure of organizational wrongdoing through established internal channels by offering targeted rewards, protections, or procedural benefits distinct from external reporting alternatives.

17

Publications

2.9K

Citations

35

Authors

36

Institutions

Publications per year

2017–2026

4

Parents

Publications

17

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

The Effect of Evidence Strength and Internal Rewards on Intentions to Report Fraud in the Dodd-Frank Regulatory Environment

Alisa G. Brink, D. Jordan Lowe, Lisa Victoravich · Auditing A Journal of Practice & Theory · 2013 · 111 citations

, , +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

Determinants of Revenue‐Reporting Practices for Internet Firms*

Robert M. Bowen, Angela K. Davis, Shivaram Rajgopal · Contemporary Accounting Research · 2002 · 88 citations

, , +13

1–5 of 17

Authors

35

  1. LV
    Lisa Victoravich

    University of Denver, United States

    2 publications · 152 citations

    2

    h-index

  2. DJ
    D. Jordan Lowe

    Arizona State University, United States

    2 publications · 152 citations

    2

    h-index

  3. LH
    Luzi Hail

    University of Pennsylvania, United States

    2 publications · 2.1K citations

    2

    h-index

  4. CL
    Christian Leuz

    University of Chicago, United States

    2 publications · 2.1K citations

    2

    h-index

  5. DB
    David Burgstahler

    University of Washington, United States

    2 publications · 2.1K citations

    2

    h-index

1–5 of 35

Institutions

36

  1. University of Washington

    Seattle, United States

    4 h-index

    4 publications

    2.3K citations

  2. University of Pennsylvania

    Philadelphia, United States

    2 h-index

    3 publications

    3.8K citations

  3. Virginia Commonwealth University

    Richmond, United States

    2 h-index

    4 publications

    374 citations

  4. Centre for Economic Policy Research

    London, United Kingdom

    1 h-index

    1 publications

    487 citations

  5. University of Amsterdam

    Amsterdam, The Netherlands

    1 h-index

    1 publications

    19 citations

  6. University of Essex

    Colchester, United Kingdom

    1 h-index

    1 publications

    16 citations

  7. University of Cologne

    Cologne, Germany

    1 h-index

    1 publications

    22 citations

  8. European Corporate Governance Institute

    Brussels, Belgium

    1 h-index

    2 publications

    974 citations

1–8 of 36

Venues

  1. Accounting Organizations and Society

    2 publications · 154 citations

    2

    h-index

  2. Contemporary Accounting Research

    CAR · 2 publications · 153 citations

    2

    h-index

  3. SSRN Electronic Journal

    Repository · 2 publications · 509 citations

    2

    h-index

  4. American Economic Journal Microeconomics

    1 publications · 53 citations

    1

    h-index

  5. Accounting and Business Research

    1 publications · 16 citations

    1

    h-index

1–5