Auditor conservatism and banks' measurement uncertainty during the financial crisis
Year of publication: |
March 2016
|
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Authors: | Chen, Feng ; Lam, Kevin ; Smieliauskas, Wally ; Ye, Minlei |
Published in: |
International journal of auditing : IJA. - Oxford : Blackwell, ISSN 1090-6738, ZDB-ID 1449360-3. - Vol. 20.2016, 1, p. 52-65
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Subject: | Auditor conservatism | discretionary loan loss provision | audit fees | asset measurement uncertainty | Wirtschaftsprüfung | Financial audit | Finanzkrise | Financial crisis | Kreditgeschäft | Bank lending | Honorar | Fee (Remuneration) |
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