Narrow search
Showing 1 - 10 of 7,647
Cover Image
Does Audit Market Competition Matter to Investors? Evidence from Cost of Bank Financing
Geng, Heng - 2020
This paper studies the effect of audit market competition on the clients' cost of bank loans. Exploiting the demise of … Arthur Andersen, which differently reduced the local audit market competition of metropolitan statistical areas (MSAs), we … find that auditor competition increases the cost of bank loans of auditors' client firms. Further analysis indicates that …
Persistent link: https://www.econbiz.de/10012851044
Cover Image
Insiderverbote - Interessenkonflikte und Compliance : Auswirkungen d. Insiderregulierung auf deutsche Banken
Schweizer, Thilo - 1996
Persistent link: https://www.econbiz.de/10013343968
Cover Image
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
Cover Image
Audit firm reputation and earnings quality in publicly traded US bank holding companies
Teclezion, Mussie Mensteab; Muzatko, Steven - In: Banking and finance review 7 (2015) 1, pp. 33-45
Persistent link: https://www.econbiz.de/10011443810
Cover Image
Is there a relation between audit fee cuts during the global financial crisis and banks' financial reporting quality?
Krishnan, Gopal; Zhang, Yinqi - In: Journal of accounting and public policy 33 (2014) 3, pp. 279-300
Persistent link: https://www.econbiz.de/10010401570
Cover Image
The Effect of Insured Liabilities on the Demand for External Audits : The Case of Privately-Held U.S. Banks
Sierra, Gregory E - 2011
This study examines the effect of the government provided insurance on bank debt on the voluntary audit choice made by privately held banks in the United States. By using data available from banking regulators, we are able to overcome data limitations of prior research on voluntary demand for...
Persistent link: https://www.econbiz.de/10013122750
Cover Image
The External Auditor’s Role in Bank Regulation and Supervision : A Comparative Analysis Between the UK, Germany, Italy and the US (Second/Old Edition)
Ojo D Delaney PhD, Marianne - 2014
Up until 1989, there existed “the Big Eight” accountancy firms namely the eight major international accountancy firms, Arthur Young (AY), Ernst & Whinney (EW), Deloitte Haskins & Sells (DHS) ,Touche Ross (TR), Price Waterhouse, Coopers and Lybrand, Arthur Andersen and KPMG. At present, there...
Persistent link: https://www.econbiz.de/10013071158
Cover Image
The complexity of bank regulation : audit requirements in the USA
Dahl, Drew; Sherrer, Larry - In: Journal of banking regulation 20 (2019) 3, pp. 286-289
Persistent link: https://www.econbiz.de/10012259737
Cover Image
Bank examiners' information and expertise and their role in monitoring and disciplining banks before and during the panic of 1893
Calomiris, Charles W.; Carlson, Mark - 2018
Persistent link: https://www.econbiz.de/10011844600