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Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa : The Case of Loan Loss Provisions
Ozili, Peterson K - 2017
via loan loss provisions is not reduced among African banks with Big 4 auditor; and (iv) bank provisioning in Africa is …
Persistent link: https://www.econbiz.de/10012960199
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Loan loss provisions and audit quality : evidence from MENA Islamic and conventional banks
Salem, Rami; Usman, Muhammad; Ezeani, Ernest - In: The quarterly review of economics and finance : journal … 79 (2021), pp. 345-359
Persistent link: https://www.econbiz.de/10012655063
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The effects of using bank auditors on audit quality and the agency cost of bank loans
Chan, K. Hung; Jiang, Ellen Jin; Mo, Phyllis Lai Lan - In: Accounting horizons : a quarterly publication of the … 31 (2017) 4, pp. 133-153
Persistent link: https://www.econbiz.de/10011790961
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On the role of loan officers' psychological traits in predicting microcredit default accuracy
Baklouti, Ibtissem - In: Qualitative research in financial markets 7 (2015) 3, pp. 264-289
Persistent link: https://www.econbiz.de/10011416688
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Business training with a better-informed lender : theory and evidence from microcredit in France
Bourlès, Renaud; Cozarenco, Anastasia; Henriet, Dominique - In: Annals of economics and statistics 148 (2022), pp. 65-108
Persistent link: https://www.econbiz.de/10013498867
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Audit expectation gap and loan decision performance of bank officers in Iran
Amirhossein Taebi Noghondari; Foong, Soon Yau - In: International journal of accounting, auditing and … 5 (2008/09) 3, pp. 310-328
Persistent link: https://www.econbiz.de/10003944476
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Audit Expectation Gap and Loan Decision Performance of Bank Officers in Iran
Taebi Noghondari, Amirhossein - 2009
This study examines the effect of accounting knowledge and experiences of Iranian bank officers on the audit … relationship. Copies of a structured questionnaire were distributed to 113 loan officers from five large commercial banks in Iran … and responses of 111 bank officers were analysed. The results show the existence of a fairly large audit expectation gap …
Persistent link: https://www.econbiz.de/10013158290
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The impact of macroeconomic and banks-specific variables on non-performing loans of the banking system in Iran
Mousavi, Shahrzad; Daei-Karimzadeh, Saeed - In: International journal of economic issues : IJEI 13 (2020) 2, pp. 123-131
Persistent link: https://www.econbiz.de/10012607064