Song, Hyoun; Jeong, Kyunbeom - In: Cogent business & management 9 (2022) 1, pp. 1-18
In 1998, the act on mutual savings banks was amended to create a legal basis for auditor designation for certain mutual savings banks in Korea. Also, a series of restructuring processes for the savings banking industry took place in 2011 due to the insolvency of some savings banks. This study...