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Determinants of audit report lag in the banking industry : updated evidence
Alali, Fatima A.; Elder, Randal J. - In: International journal of accounting, auditing and … 10 (2014) 4, pp. 364-394
Persistent link: https://www.econbiz.de/10011343867
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Auditing and Bank Capital Regulation
Prescott, Edward S. - 2012
Deterministic and stochastic auditing is introduced into a model of bank capital regulation. Low-capital banks are audited the most. Safe banks hold less capital than risky banks, so, counterintuitively, safe banks are audited more intensively than risky banks. The importance of auditing by...
Persistent link: https://www.econbiz.de/10013097072
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Regulations and Audit Opinions : Evidence from EU Banking Institutions
Gaganis, Chrysovalantis - 2012
requirements, official supervisory power, and the likelihood of receiving a qualified audit opinion. The sample consists of 71 …, while supervisory power has a positive impact, on the likelihood of qualified audit opinions. Concerning capital … requirements, we find that only initial stringency has an impact on audit opinions …
Persistent link: https://www.econbiz.de/10013100195
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The financial auditor's crediblity in postcrisis economic policies
Dobre, Florin; Popa, Adriana Florina; Brad, Laura - In: Theoretical and applied economics : GAER review 21 (2014) 2, pp. 87-98
Persistent link: https://www.econbiz.de/10010342367
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The EU's new regulatory framework : the auditor’s perspective
Dennett, Simon - In: Journal of securities operations & custody 9 (2017) 3, pp. 259-268
Persistent link: https://www.econbiz.de/10011845150
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Auditing regulations and bank shareholders’ wealth : an international analysis
Hossain, Mahmud; Mitra, Santanu; Rezaee, Zabihollah - In: Research in accounting regulation 25 (2013) 2, pp. 252-257
Persistent link: https://www.econbiz.de/10010232417
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Government regulations come always after big crises : are bankers next to split following the auditors?
Pelagidēs, Thodōrēs; Moutafidis, Yanni - In: European research studies : an international … 15 (2012) 3, pp. 135-143
Persistent link: https://www.econbiz.de/10011387900
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Impact of the application of IFRS 9 on listed Spanish credit institutions : implications from the regulatory, supervisory and auditing point of view
Gómez-Ortega, Alba; Gelashvili, Vera; Delgado Jalón, … - In: The journal of risk finance : JRF 23 (2022) 4, pp. 437-455
Persistent link: https://www.econbiz.de/10013370599
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Regulations and audit options : evidence from EU banking institutions
Gaganis, Chrysovalantis; Pasiouras, Fotios; Spathis, … - In: Computational economics 41 (2013) 3, pp. 387-405
Persistent link: https://www.econbiz.de/10009711312