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Accounting and auditing of credit loss estimates : the hard and the soft
Pérez Rodríguez, Pablo - In: Latin American journal of central banking : LAJCB 2 (2021) 2, pp. 1-11
A key goal of financial reporting is to address information asymmetries, which are amplified in the case of banks given their credit, maturity and liquidity transformation and complex, judgmental accounting standards dealing with expected credit losses (ECL). The paper explores the role of bank...
Persistent link: https://www.econbiz.de/10012545897
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Ensuring financial stability of companies on the basis of international experience in construction of risks maps, internal control and audit
Vovchenko, N. G.; Holina, M. G.; Orobinski, A. S.; … - In: European research studies 20 (2017) 1, pp. 350-368
Persistent link: https://www.econbiz.de/10012217018
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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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Ekonomistyrning
Andersson, Jan-Olof (contributor)
Persistent link: https://www.econbiz.de/10000797456
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Non-audit fees, auditor independence and auditor litigation
Huang, Hua-wei; Lee, Chih-chen; Rose-Green, Ena - In: Journal of forensic accounting : JFA; auditing, fraud & risk 9 (2008) 1, pp. 157-174
Persistent link: https://www.econbiz.de/10003810860
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Kosten aus einer asymmetrischen Informationsverteilung zwischen Abschlussprüfer und Mandant
Simons, Dirk; Zein, Nicole - 2009
Persistent link: https://www.econbiz.de/10003853303
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The association between audit fees and reported earnings quality in pre- and post-Sarbanes-Oxley regimes
Mitra, Santanu; Deis, Donald R.; Hossain, Mahmud - In: Review of accounting & finance 8 (2009) 3, pp. 232-252
Persistent link: https://www.econbiz.de/10003883611
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The effect of Enron, Andersen, and Sarbanes-Oxley on the US market for audit services
Asthana, Sharad; Balsam, Steven; Kim, Sungsoo - In: Accounting research journal 22 (2009) 1, pp. 4-26
Persistent link: https://www.econbiz.de/10003887340
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Institutional investors, political connection and audit quality in Malaysia
Wahab, Effiezal Aswadi Abdul; Zain, Mazlina Mat; James, … - In: Accounting research journal 22 (2009) 2, pp. 167-195
Persistent link: https://www.econbiz.de/10003891908
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Cross-listing audit fee premiums : theory and evidence
Choi, Jong-hag; Kim, Jeong-bon; Liu, Xiaohong; Simunic, … - In: The accounting review : a publication of the American … 84 (2009) 5, pp. 1429-1463
Persistent link: https://www.econbiz.de/10003897686