The era of globalization has stimulated the spirit of competition of companies in an ever-intensifying business race of various sectors. In an attempt to sustain the life of the company, earnings figures are kept positive to attract investors and to elevate the company's social status. This...

This paper empirically examine whether the way African banks use loan loss provisions to smooth earnings is influenced by capital market motivations and the type of auditor after controlling for non-discretionary determinants of loan loss provisions and fluctuations in the business cycle. The...

In 2011, the largest banks were designated as Global Systemically Important Banks (GSIBs) by the Financial Stability Board. While these banks face closer supervision and additional constraints, they also benefit from an implicit guarantee from their governments. The changed environment for these...

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...

This paper examines whether former auditors on the audit committee constrain earnings management in the banking industry. Given the complexity and the size of banking organizations, it can be argued that the audit committees of large banks should possess a higher level of financial expertise...

PurposeThis paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers.Design/methodology/approachWe empirically examine a sample of large banks that...

SUMMARY: We examine whether bank auditor effort, proxied by audit fees, is related to asset securitization risks (ASR) and whether the incremental auditor effort attributed to ASR is related to audit quality. Our sample period encompasses the Global Financial Crisis (GFC) and the introduction of...

With auditors mostly found wanting in corporate scandals, there is growing emphasis on the need for auditors of companies in highly regulated sectors like banks to consider factors that are important to regulators. This study evaluates the determinants of audit fee based on variables that are...

We investigate if local banks performance in the emerging or frontier market is affected by the extent to which managers manipulate their financial statements and by the banking market structure. An aberration from the extant literatures that have either focused mainly on the developed societies...

Using an international sample of banks and country-level measures for several dimensions of religion, we study how differences in religiosity across countries affect earnings management. Given that religiosity is a major source of morality and ethical behavior, it may reduce excessive risk...