We examine the relationship between equity incentives and earnings management in the banking industry. By focusing on this regulated industry and using industry-specific earnings management proxies, we provide evidence on the impact of regulation on earnings management arising from CEOs' equity...

History of auditing and accountability in society -- The philosophy of auditing -- Professional ethics and reputation -- Audit regulation -- Auditing standards -- Auditor liability and litigation risk -- Audit quality -- Audit fees -- The impact of audits -- Audits of compliance with GAAP...