(Richard) Lu, Hung-Yuan; Mande, Vivek - In: Managerial Auditing Journal 29 (2014) 6, pp. 548-574
’s standard Accounting Standards Update (ASU) 2010-06 requiring disaggregated fair value hierarchy information. It also identifies … quarterly reports of banks for the first quarters of 2009 (pre- ASU 2010-06) and 2010 (post- ASU 2010-06), we hand … banks do not comply with ASU 2010-06 and that the non-compliant banks tend to be small, lack effective internal controls and …
