Fraud is an economic and social menace with multiplier adverse consequences on individuals, organizations and the society at large. Hence, the Fraud Box key Model (FBKM) was used as one of the palliative measures to eradicating and proffering a permanent solution to this monster called fraud....

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...

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...

This paper uses confidential data on audit engagement partner names from regulatory filings of bank holding companies (BHC) to investigate whether partners display individual style that affects the financial reporting of the BHCs. We focus on loan loss provisioning. We construct an audit...