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Is More Always Better? Disclosures in the Expanded Audit Report and Their Impact on Loan Contracting

Porumb, Vlad-Andrei - 2019

Starting in October 2013, auditors of premium-listed firms in the UK are mandated to prepare an expanded audit report that provides details on audit procedures, main risks of material misstatement (RMMs), and materiality thresholds. We hypothesize that the expanded audit disclosures decrease...

Persistent link: https://www.econbiz.de/10012898738

Expanded Auditor’s Report Disclosures and Loan Contracting

Porumb, Vlad-Andrei; Zengin-Karaibrahimoglu, Yasemin; … - 2021

Starting in October 2013, auditors of premium-listed firms in the United Kingdom are mandated to prepare an expanded auditor’s report that provides details on audit procedures, risks of material misstatement (RMMs), and materiality thresholds. This regulatory change is important to study,...

Persistent link: https://www.econbiz.de/10013226960

The effect of national culture on auditor-in-charge involvement

Bik, Olof; Hooghiemstra, Reggy - In: Auditing : a journal of practice & theory 36 (2017) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10011670103

Cultural differences in auditors' compliance with audit firm policy on fraud risk assessment procedures

Bik, Olof; Hooghiemstra, Reggy - In: Auditing : a journal of practice & theory 37 (2018) 4, pp. 25-48

Persistent link: https://www.econbiz.de/10011975643

Auditor reputation and earnings management : international evidence from the banking industry

Kanagaretnam, Kiridaran; Lim, Chee Yeow; Lobo, Gerald J. - In: Journal of banking & finance 34 (2010) 10, pp. 2318-2327

Persistent link: https://www.econbiz.de/10008857756

Ability of accounting and audit quality variables to predict bank failure during the financial crisis

Jin, Justin Y.; Kanagaretnam, Kiridaran; Lobo, Gerald J. - In: Journal of banking & finance 35 (2011) 11, pp. 2811-2819

Persistent link: https://www.econbiz.de/10009373155

Effects of audit quality on earnings management and cost of equity capital : evidence from China

Chen, Hanwen; Chen, Jeff Zeyun; Lobo, Gerald J.; Wang, … - In: Contemporary accounting research : a journal of the … 28 (2011) 3, pp. 892-925

Persistent link: https://www.econbiz.de/10009378356

Relation between audit effort and financial report misstatements : evidence from quarterly and annual restatements

Lobo, Gerald J.; Zhao, Yuping - In: The accounting review : a publication of the American … 88 (2013) 4, pp. 1385-1412

Persistent link: https://www.econbiz.de/10009785588

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

Is the market valuation of banks' loan loss provision conditional on auditor reputation?

Kanagaretnam, Kiridaran; Krishnan, Gopal V.; Lobo, Gerald J. - In: Journal of banking & finance 33 (2009) 6, pp. 1039-1047

Persistent link: https://www.econbiz.de/10003841871