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Internal auditing in the face of banking fraud, application of the Benford law on Algerian private bank
Bouchetara, Mehdi; Nassour, Abdelkader - In: UTMS journal of economics / University of Tourism and … 11 (2020) 2, pp. 108-120
In this paper, we analyze the importance of internal audit against banking fraud in order to ensure banking stability, using mathematic approach. We explain the steps involved in setting up an anti-fraud plan. Then, we implement two phases of this plan, namely the evaluation of the degree of...
Persistent link: https://www.econbiz.de/10012427977
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Are Mergers among Cooperative Banks Worth a Dime? Evidence on Post-M&A Efficiency in Italy
Coccorese, Paolo - 2019
means of a stochastic frontier approach, then we try to explain the estimated BCCs' cost efficiency with a set of merger … Cooperativo, BCCs) and try to assess whether those mergers were efficiency-enhancing. For the purpose, we employ a two …-step procedure: we first estimate bank-level cost efficiency scores for a large sample of Italian banks in the period 1993-2013 by …
Persistent link: https://www.econbiz.de/10012890533
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The Economic Efficacy of Banking Mergers : 2006-2008
Vitale, Rachel - 2012
The most recent financial crisis has spurred a number of mergers and acquisitions in the financial industry, specifically banks. This study examines the hypothesis that mergers and acquisitions did not produce better performing institutions and industries during the 2006 to 2008 period. Data...
Persistent link: https://www.econbiz.de/10013106270
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Measuring the evolution of competition and the impact of the financial reform in the Mexican banking sector, 2008-2019
Bátiz-Zuk, Enrique; Sánchez, José Luis Lara - 2021
This paper analyzes the monthly evolution of bank competition in Mexico from 2008 to 2019 using different measures …. Subsequently, we analyze whether the 2014 financial reform had an effect on some of our competition measures. We use ordinary and … supporting the idea that the reform had a positive average effect and increased banks competition intensity during a few years …
Persistent link: https://www.econbiz.de/10012584137
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Merger, competition and efficiency in Malaysian banking
Rossazana, A. R.; Dayang-Affizzah, A. M.; Ismail, Farhana - In: Journal of international economic review 6 (2013) 2, pp. 105-116
Persistent link: https://www.econbiz.de/10010342783
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An Empirical Analysis of Auditor Independence in the Banking Industry
Kanagaretnam, Kiridaran (Giri) - 2012
We examine auditor independence in the banking industry by analyzing the relation between fees paid to the auditors and the extent of earnings management through loan loss provisions (LLP). We also examine whether this relation differs across large banks whose managements are required under the...
Persistent link: https://www.econbiz.de/10013116195
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Audit Firm Report and Financial Performance of Money Deposit Banks in Nigeria
Francis, Egbunike - 2017
The main objective of this study is to determine the effect of audit firm characteristics on financial performance of money deposit banks in Nigeria. Specifically the study shall determine the effect of audit quality, audit fee, and audit report lag on return on assets of Nigerian banks. Next,...
Persistent link: https://www.econbiz.de/10012964209
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Auditor Reputation and Earnings Management : International Evidence from the Banking Industry
Kanagaretnam, Kiridaran (Giri) - 2015
We examine the relation between auditor reputation and earnings management in banks using a sample of banks from 29 countries. In particular, we examine the implications of two aspects of auditor reputation, auditor type and auditor industry specialization, for earnings management in banks. We...
Persistent link: https://www.econbiz.de/10013039074
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Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality
Bratten, Brian - 2017
Theory from organizations and economics research posits that in an inter-organizational relationship, both parties invest in relationship-specific knowledge, which in turn facilitates the effectiveness of the relationship while strengthening the attachment between the parties. In complex...
Persistent link: https://www.econbiz.de/10012971869
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Auditors' Reputation Damage and the Cost of Bank Debt : Evidence from Litigation against Auditors
Choi, Jong-Hag - 2020
This study examines how auditors' reputational damage caused by litigation affects audit clients' borrowing costs. Focusing on a sample of syndicated loans made to non-litigated borrowers, we find that borrowing costs are higher when the firms' auditors are sued for alleged audit failures....
Persistent link: https://www.econbiz.de/10012851718