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Going-concern audit opinions for bankrupt companies – impact of credit rating
Feldmann, Dorothy; Read, William J. - In: Managerial Auditing Journal 28 (2013) April, pp. 345-363
Purpose – The purpose of this study is to examine whether credit ratings inform auditors' going-concern (GC) audit opinions for companies facing imminent bankruptcy. Design/methodology/approach – Using data from BankruptcyData.com the authors identify US publicly-held, financially-distressed...
Persistent link: https://www.econbiz.de/10010685384
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Going‐concern audit opinions for bankrupt companies – impact of credit rating
Feldmann, Dorothy; Read, William J. - In: Managerial Auditing Journal 28 (2013) 4, pp. 345-363
Purpose – The purpose of this study is to examine whether credit ratings inform auditors' going‐concern (GC) audit opinions for companies facing imminent bankruptcy. Design/methodology/approach – Using data from BankruptcyData.com the authors identify US publicly‐held,...
Persistent link: https://www.econbiz.de/10014929325
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Do client dependence and amount of audit fees affect lending decisions?
Schneider, Arnold - In: Managerial Auditing Journal 25 (2010) June, pp. 444-457
Purpose – The objective of this paper is to examine whether lending decisions are affected by knowledge about the auditor's revenue dependence on a client and whether the amount spent by a company on audit fees (AF) affects lending decisions concerning the company. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10009319223
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Lending relationships, auditor quality and debt costs
Causholli, Monika; Knechel, W. Robert - In: Managerial Auditing Journal 27 (2012), pp. 550-572
Purpose – The purpose of this paper is to examine the circumstances under which high quality audits reduce a firm's cost of debt. The paper extends previous research by Pittman and Fortin by considering how auditor quality relates to the capital cycle and industry of the firm....
Persistent link: https://www.econbiz.de/10010607525
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Loan defaults and hazard models for bankruptcy prediction
Foster, Benjamin P.; Zurada, Jozef - In: Managerial Auditing Journal 28 (2013), pp. 516-541
Purpose – Recent bankruptcy research uses hazard models and extensive samples of companies. The large samples used have precluded the inclusion of a variable related to companies' loan default status in the models. With a sample limited to financially distressed companies, the authors aim to...
Persistent link: https://www.econbiz.de/10010686140
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Effectiveness of bank audit in Bangladesh
Siddiqui, Javed; Podder, Jyotirmoy - In: Managerial Auditing Journal 17 (2002) 8, pp. 502-510
The study examines the effectiveness of financial audit of banking companies operating within Bangladesh. The scope of bank audit has also been examined. The audited financial statements of 14 sample banking companies have been considered. The study identifies seven sample companies that have...
Persistent link: https://www.econbiz.de/10014928756
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Loan loss provisioning system in Bangladesh banking
Podder, Jyotirmoy; Al Mamun, Ashraf - In: Managerial Auditing Journal 19 (2004) 6, pp. 729-740
This study examines the impact of making too much provision to write off bad loans by analyzing the consequences on tax … and owners' equity. This study also examines that making too much provision has no relation to recovery of bad loans and … so questions the rationality of making provision from current profit to write off loans in future. Provision can be kept …
Persistent link: https://www.econbiz.de/10014928889
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Do client dependence and amount of audit fees affect lending decisions?
Schneider, Arnold - In: Managerial Auditing Journal 25 (2010) 5, pp. 444-457
Purpose – The objective of this paper is to examine whether lending decisions are affected by knowledge about the auditor's revenue dependence on a client and whether the amount spent by a company on audit fees (AF) affects lending decisions concerning the company. Design/methodology/approach...
Persistent link: https://www.econbiz.de/10014929211
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Lending relationships, auditor quality and debt costs
Causholli, Monika; Knechel, W. Robert - In: Managerial Auditing Journal 27 (2012) 6, pp. 550-572
Purpose – The purpose of this paper is to examine the circumstances under which high quality audits reduce a firm's cost of debt. The paper extends previous research by Pittman and Fortin by considering how auditor quality relates to the capital cycle and industry of the firm....
Persistent link: https://www.econbiz.de/10014929296
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Loan defaults and hazard models for bankruptcy prediction
Foster, Benjamin P.; Zurada, Jozef - In: Managerial Auditing Journal 28 (2013) 6, pp. 516-541
Purpose – Recent bankruptcy research uses hazard models and extensive samples of companies. The large samples used have precluded the inclusion of a variable related to companies' loan default status in the models. With a sample limited to financially distressed companies, the authors aim to...
Persistent link: https://www.econbiz.de/10014929333