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Audit duration quality and client credit risk
Shu, Pei-gi; Chen, Tsung-Kang; Hung, Wen-Jye - In: Asia-Pacific journal of accounting & economics : APJAE 22 (2015) 2, pp. 137-162
Persistent link: https://www.econbiz.de/10010529503
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Convergence of audit and credit rating practices : going concern ratings
Hu, Simon - In: International journal of disclosure and governance 8 (2011) 4, pp. 323-338
Persistent link: https://www.econbiz.de/10010217874
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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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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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Does auditor industry expertise affect bank loan costs?
Zhang, Yinghong; Sun, Fang; Xian, Chunwei - In: Managerial auditing journal 32 (2017) 3, pp. 295-324
Persistent link: https://www.econbiz.de/10011690561
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Influence of audit quality, pattern of loans concentration and company size to banking loans : (agency problem of creditor - debtor at manufacture company in Indonesia)
Ria; Nuryatno, Muhammad - In: International journal of economics and financial issues … 8 (2018) 4, pp. 172-176
Persistent link: https://www.econbiz.de/10011979472
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Solvabilitätsverordnung : Ansätze für die Prüfung und Verbesserung der neuen Prozesanforderungen im Risikomanagement
Becker, Axel (ed.); Denter, Klaus (contributor) - 2009
Persistent link: https://www.econbiz.de/10003849265
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Die Prüfung der SolvV-Vorgaben (KSA) durch den Abschlussprüfer
Denter, Klaus - In: Solvabilitätsverordnung : Ansätze für die Prüfung …, (pp. 223-349). 2009
Persistent link: https://www.econbiz.de/10003868909
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Ausgewählte Prüfungsfelder aus Sicht der Bankenprüfer
Hartmann, Ullrich; Neisen, Martin - In: Solvabilitätsverordnung : Ansätze für die Prüfung …, (pp. 353-497). 2009
Persistent link: https://www.econbiz.de/10003868910
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Kreditrisikostrategie und Kreditreporting aus Sicht der Jahresabschluss-/Sonderprüfung
Barth, Hubert - In: Kreditreporting und Kreditrisikostrategie : Zentrale …, (pp. 87-132). 2008
Persistent link: https://www.econbiz.de/10003696313