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207
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date (oldest first)
1
Lexique UEC
European Union of Public Accountants
-
1974
-
2. ed
Persistent link: https://www.econbiz.de/10000076481
Saved in:
2
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
Saved in:
3
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
Saved in:
4
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
Saved in:
5
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
Saved in:
6
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
Saved in:
7
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
Saved in:
8
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
Saved in:
9
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
Saved in:
10
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
Saved in:
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