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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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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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Economic consequences of mandatory auditor reporting to bank regulators
Balakrishnan, Karthik; George, Emmanuel T. de; Ertan, … - In: Journal of accounting & economics 72 (2021) 2/3, pp. 1-27
Persistent link: https://www.econbiz.de/10013271860
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Discretionary provisioning practices among Western European banks
Ozili, Peterson K. - In: Journal of financial economic policy 9 (2017) 1, pp. 109-118
Persistent link: https://www.econbiz.de/10011799760
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The effects of bank regulators and external auditors on loan loss provisions
Nicoletti, Allison - In: Journal of accounting & economics 66 (2018) 1, pp. 244-265
Persistent link: https://www.econbiz.de/10011904791
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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
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Unintended consequences of the increased asset threshold for FDICIA internal controls : evidence from US private banks
Jin, Justin Y.; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: Journal of banking & finance 37 (2013) 12, pp. 4879-4892
Persistent link: https://www.econbiz.de/10010342196
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Bank audit regulations and reporting quality
Khurana, Inder K.; Zhong, Rong - In: Journal of international accounting research 20 (2021) 3, pp. 81-116
Persistent link: https://www.econbiz.de/10012806042
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The complexity of bank regulation : audit requirements in the USA
Dahl, Drew; Sherrer, Larry - In: Journal of banking regulation 20 (2019) 3, pp. 286-289
Persistent link: https://www.econbiz.de/10012259737
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Industry-Expert Auditors and Investor Valuations in Regulated Industries : Evidence from Banking
Douthett, Edward B. - 2012
We propose that regulation increases the demand for industry-expert auditors. We hypothesize that this increase in demand will be reflected in the degree of reliance investors place on financial information certified by industry-expert auditors. We evaluate the return-earnings relation for...
Persistent link: https://www.econbiz.de/10013108846