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Audit quality inputs and financial statement conformity to Benford's law

Le, Thien; Lobo, Gerald J. - In: Journal of accounting, auditing & finance : JAAF 37 (2022) 3, pp. 586-602

Persistent link: https://www.econbiz.de/10013257923

Unintended consequences of the increased asset threshold for FDICIA internal controls: Evidence from U.S. private banks

Jin, Justin Yiqiang; Kanagaretnam, Kiridaran; Lobo, … - In: Journal of Banking & Finance 37 (2013) 12, pp. 4879-4892

We examine the unintended consequences of the 2005 increase from $500 million to $1 billion in the asset threshold for the Federal Deposit Insurance Corporation Improvement Act (FDICIA) internal control reporting requirements. We focus on a test sample of banks that increased their total assets...

Persistent link: https://www.econbiz.de/10011065750

Innovation, financial reporting quality, and audit quality

Lobo, Gerald J.; Xie, Yuan; Zhang, Joseph H. - In: Review of quantitative finance and accounting 51 (2018) 3, pp. 719-749

Persistent link: https://www.econbiz.de/10012038388

Unintended consequences of the increased asset threshold for FDICIA internal controls : evidence from US private banks

Jin, Justin Y.; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: Journal of banking & finance 37 (2013) 12, pp. 4879-4892

Persistent link: https://www.econbiz.de/10010342196

Financial capacity and the demand for audit quality

Lim, Chee Yeow; Lobo, Gerald J.; Rao, Pingui; Yue, Heng - In: Accounting and business research 52 (2022) 1, pp. 1-37

Persistent link: https://www.econbiz.de/10012872424

David versus Goliath : the relation between auditor size and audit quality for U.K. private firms

Chen, Jeff Zeyun; Elemes, Anastasios; Lobo, Gerald J. - In: The European accounting review 32 (2023) 2, pp. 447-480

Persistent link: https://www.econbiz.de/10014299284

The impact of PCAOB international registration on audit quality and audit fees : evidence from China

Mohapatra, Partha S.; Elkins, Hamilton; Lobo, Gerald J.; … - In: Journal of accounting and public policy 41 (2022) 4, pp. 1-18

Persistent link: https://www.econbiz.de/10013364362

Religiosity and earnings management : international evidence from the banking industry

Kanagaretnam, Kiridaran; Lobo, Gerald J.; Wang, Chong - In: Journal of business ethics : JOBE 132 (2015) 2, pp. 277-296

Persistent link: https://www.econbiz.de/10011414259

Effects of international institutional factors on earnings quality of banks

Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of banking & finance 39 (2014), pp. 87-106

Persistent link: https://www.econbiz.de/10010340769

Share repurchases and accounting conservatism

Lobo, Gerald J.; Robin, Ashok J.; Wu, Kean - In: Review of quantitative finance and accounting 54 (2020) 2, pp. 699-733

Persistent link: https://www.econbiz.de/10012232891