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Lexique UEC
European Union of Public Accountants - 1974 - 2. ed
Persistent link: https://www.econbiz.de/10000076481
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Limiting liability? : risk and ambiguity attitudes under real losses
Koch, Christopher; Schunk, Daniel - In: Schmalenbach business review : sbr 65 (2013) 1, pp. 54-75
Persistent link: https://www.econbiz.de/10009689225
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Is the market valuation of banks' loan loss provision conditional on auditor reputation?
Kanagaretnam, Kiridaran; Krishnan, Gopal V.; Lobo, Gerald J. - In: Journal of banking & finance 33 (2009) 6, pp. 1039-1047
Persistent link: https://www.econbiz.de/10003841871
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Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision
Bratten, Brian - 2017
In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1 …
Persistent link: https://www.econbiz.de/10012974967
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Loss Aversion, Audit Risk Judgments, and Auditor Liability
Bigus, Jochen - 2014
is subject to probability weighting and loss aversion, which are two important characteristics of Prospect Theory … fees which could help to explain the BigN audit fee premium. With loss aversion, an auditor is sensitive to the risk of …
Persistent link: https://www.econbiz.de/10013059004
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Loan loss provisions and audit quality : evidence from MENA Islamic and conventional banks
Salem, Rami; Usman, Muhammad; Ezeani, Ernest - In: The quarterly review of economics and finance : journal … 79 (2021), pp. 345-359
Persistent link: https://www.econbiz.de/10012655063
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Is the Market Valuation of Banks’ Loan Loss Provision Conditional on Auditor Reputation?
Kanagaretnam, Kiridaran (Giri) - 2010
We examine how auditor reputation conditions the market valuation of banks' loan loss provision (LLP). The inherent … bank managers and investors and enhancing the informational value of discretionary loan loss provision …
Persistent link: https://www.econbiz.de/10013147526
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The effects of bank regulators and external auditors on loan loss provisions
Nicoletti, Allison - In: Journal of accounting & economics 66 (2018) 1, pp. 244-265
Persistent link: https://www.econbiz.de/10011904791
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Fair value exposure, auditor specialization, and banks' discretionary use of the loan loss provision
Bratten, Brian; Causholli, Monika; Myers, Linda A. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 318-348
Persistent link: https://www.econbiz.de/10012170116
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Bank earnings smoothing, audit quality and procyclicality in Africa : the case of loan loss provisions
Ozili, Peterson K. - In: Review of accounting & finance 16 (2017) 2, pp. 142-161
Persistent link: https://www.econbiz.de/10011738383