The purpose of this study is to evaluate the effectiveness of Internal Audit (IA) units of major Greek banks in addressing fraud. The research methodology implemented is a qualitative survey applying a self-structured, properly designed questionnaire, comprised of twenty targeted questions,...

The objective of this study is to determine the relationship between cash flow statement and liquidity with a focus on quoted banks in Nigeria. This study made use of secondary data obtained from fact books, annual report and account of the selected banks under study. The relevant data were...

This study aims to compare the Islamic and conventional banks' efficiency before and after global financial crisis. Furthermore, it also examines factors affecting the efficiency. Using Data Envelopment Analysis (DEA), this study finds that conventional banks are more efficient than those of...

This research paper investigates the impact of T&D program on the level of employees' organizational commitment and overall performances in the Banking sector of KPK by considering Bank of Khyber as a case study. Study aims to critically examine all three attributes of organizational commitment...

Based on an unbalanced panel of all Bavarian cooperative banks for the years of 1989-95 which includes information on 243 mergers, we analyze motives for and cost effects of small-scale mergers in German banking. Estimating a frontier cost function with a timevariable stochastic efficiency term...

Das Bestehen am Markt wurde in der Vergangenheit zunehmend in Abhängigkeitvom Wachstum durch Unternehmenszusammenschlüsse im weitestenSinne gesehen. Selbst wenn Größe als das Ergebnis der Zusammenschlüsse alssolche nicht mehr das Ziel ist, wird das Nutzen von Synergieeffekten zur...

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...

Critics argue that the “fair value” provisions in U.S. accounting rules exacerbated the recent financial crisis by depleting banks' regulatory capital, which curtailed lending and triggered asset sales, leading to further economic turmoil. Defenders counter-argue that the role of fair value...

We investigate the effectiveness of Benford's Law through an digital analysis of the off-balance sheet account disclosures made by Turkish Banks during the 1990-2010. We found that off-balance sheet account disclosures of the fiscal term 1999 doesn't comply with Benford's Law. Our finding is...