Do familiarity with a loan applicant's auditor and the auditor's associations with past borrowers impact lending judgments?
Year of publication: |
2023
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Authors: | Schneider, Arnold |
Published in: |
Advances in accounting behavioral research. - Bingley : Emerald, ZDB-ID 2401642-1. - Vol. 26.2023, p. 257-268
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Subject: | Commercial lending | audit firms | loan defaults | financial statement restatements | regulatory enforcement actions | familiarity with a loanapplicant’s auditor | Wirtschaftsprüfung | Financial audit | Kreditgeschäft | Bank lending | Insolvenz | Insolvency | Jahresabschluss | Financial statement | Kreditrisiko | Credit risk |
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