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Auditor fees and auditor independence-evidence from going concern reporting decisions in Germany
Ratzinger-Sakel, Nicole V. S. - In: Auditing : a journal of practice & theory 32 (2013) 4, pp. 129-168
Persistent link: https://www.econbiz.de/10010225331
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Client pressure and auditor independence : evidence from the "Great Recession" of 2007-2009
Ettredge, Michael L.; Fuerherm, Elizabeth Emeigh; Guo, Feng - In: Journal of accounting and public policy 36 (2017) 4, pp. 262-283
Persistent link: https://www.econbiz.de/10011774023
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The impact of PCAOB AS5 and the economic recession on client portfolio characteristics of the big 4 audit firms
Schroeder, Joseph H.; Hogan, Chris E. - In: Auditing : a journal of practice & theory 32 (2013) 4, pp. 95-127
Persistent link: https://www.econbiz.de/10010225335
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Bank Earnings Smoothing, Audit Quality and Procyclicality in Africa : The Case of Loan Loss Provisions
Ozili, Peterson K - 2017
This paper empirically examine whether the way African banks use loan loss provisions to smooth earnings is influenced by capital market motivations and the type of auditor after controlling for non-discretionary determinants of loan loss provisions and fluctuations in the business cycle. The...
Persistent link: https://www.econbiz.de/10012960199
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The Impact of PCAOB AS5 and the Economic Recession on Client Portfolio Characteristics of the Big 4 Audit Firms
Schroeder, Joseph H. - 2015
We examine the impact of PCAOB Auditing Standard No. 5 (“AS5”) and the economic recession on risk characteristics and degree of auditor/client misalignment in the publicly-traded client portfolios of Big 4 firms. AS5 and the economic recession both likely resulted in an increase in audit...
Persistent link: https://www.econbiz.de/10013035293
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Earnings manipulation and financial distress in the Eurozone and the role of auditor size during the current recession
Kyriakou, Maria I. - In: Journal of East-West business 26 (2020) 4, pp. 391-409
Persistent link: https://www.econbiz.de/10012423848
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Bank earnings smoothing, audit quality and procyclicality in Africa : the case of loan loss provisions
Ozili, Peterson K. - In: Review of accounting & finance 16 (2017) 2, pp. 142-161
Persistent link: https://www.econbiz.de/10011738383
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Economic Downturns and the Informativeness of Management Earnings Forecasts
Maslar, David A.; Serfling, Matthew; Shaikh, Sarah - 2021
Economic downturns create uncertainty about a firm's operations and make it disproportionately harder for outside market participants to assess the firm's prospects. We posit that in this environment, management earnings forecasts will be more informative to investors and analysts. Consistent...
Persistent link: https://www.econbiz.de/10013212619
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Discretionary Loan Loss Provisioning and Bank Stock Returns : The Role of Economic Booms and Busts
Hegde, Shantaram P.; Kozlowski, Steven - 2022
We provide evidence that discretionary loan loss provisions (DLLP) convey value-relevant information to the market that is highly dependent upon the state of the economy. DLLP is associated with negative abnormal returns during bad economic states characterized by growing default concerns, but...
Persistent link: https://www.econbiz.de/10014236290
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Business Cycle Volatility in Germany
Buch, Claudia M.; Doepke, Joerg; Pierdzioch, Christian - 2002
structural breaks in the dynamics and the volatility of the real output process in Germany can be detected. We report evidence … that output volatility has declined in Germany. Yet, this decline in output volatility is not as clear-cut as it is in the … in Germany reflects good economic and monetary policy or merely ?good luck?. …
Persistent link: https://www.econbiz.de/10010260526