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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.

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