Njoku, Jonathan - In: International Journal of Critical Accounting 6 (2014) 3, pp. 233-257
This paper aims to address what it sees as twin evils of bank going concern secrecy. The statutory bank auditor in line … evils of bank going concern failure. On the one hand, bank supervisors refuse to share knowledge about bank financial … condition publicly. On the other hand, bank auditors with responsibility to warn the public about bank going concern threats …