Cristoforo is right about needing only one hash to do this, but it doesn't need to depend on having identical whitespace in the two files:

use strict;

my %hash;
open( F, "<", "file1" ) or die "file1: $!";
while (<F>) {
    my ( $name, $val ) = split;
    $hash{$name} = $val;
}

open( F, "<", "file2" ) or die "file2: $!";
while (<F>) {
    my ( $name, $val ) = split;
    if ( exists( $hash{$name} ) {
        my $status = ( $hash{$name} eq $val ) ? 'OK':'WRONG';
        print "$name\t$status\t$hash{$name}\n";
        delete $hash{$name};  # don't need this anymore
    }
}

# any keys left in hash are cases where a file1 name was not found in 
+file2
# so print those now:

if ( keys %hash ) {
    print "\nNames not found in file2:\n";
    print "$_\t$hash{$_}\n" for ( sort keys %hash );
}
[download]

(updated the code so that the names are always printed with the values from file1, as per the OP spec.)

Nothing happens for names in file2 that don't exist in file1, but the OP didn't say that anything needed to be done for those. There was also nothing said about the same name occurring more than once in either file, but maybe the AM won't need to worry about that...