Enterprises that use simplified accounting can provide less information to lenders, thereby possibly hampering risk … analysis. In this paper I investigate whether simplified accounting is a barrier for Polish Small and Medium-sized Entities … managers of banks and a review of statistical data are used to show that simplified accounting methods may influence the cost …

This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit … among the Iranian bank loan officers, and accounting knowledge was found to significantly mitigate the extent of the gap … and responses of 111 bank officers were analysed. The results show the existence of a fairly large audit expectation gap …