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The EU's new regulatory framework : the auditor’s perspective

Dennett, Simon - In: Journal of securities operations & custody 9 (2017) 3, pp. 259-268

Persistent link: https://www.econbiz.de/10011845150

Impact of the application of IFRS 9 on listed Spanish credit institutions : implications from the regulatory, supervisory and auditing point of view

Gómez-Ortega, Alba; Gelashvili, Vera; Delgado Jalón, … - In: The journal of risk finance : JRF 23 (2022) 4, pp. 437-455

Persistent link: https://www.econbiz.de/10013370599

Regulations and audit options : evidence from EU banking institutions

Gaganis, Chrysovalantis; Pasiouras, Fotios; Spathis, … - In: Computational economics 41 (2013) 3, pp. 387-405

Persistent link: https://www.econbiz.de/10009711312

Regulations and Audit Opinions : Evidence from EU Banking Institutions

Gaganis, Chrysovalantis - 2012

In this study, we empirically investigate the relationship between financial and auditing requirements, capital requirements, official supervisory power, and the likelihood of receiving a qualified audit opinion. The sample consists of 71 qualified financial statements and 17,526 unqualified...

Persistent link: https://www.econbiz.de/10013100195

Auditor reporting to bank regulators : effective regulation or regulatory overreach?

Amel-Zadeh, Amir; Barth, Mary E. - In: Journal of accounting & economics 72 (2021) 2/3, pp. 1-11

Persistent link: https://www.econbiz.de/10013271861

Auditor Reporting to Bank Regulators : Effective Regulation or Regulatory Overreach?

Amel-Zadeh, Amir; Barth, Mary E. - 2021

and deepen them. Most notably, we caution that effective bank regulation entails reducing risk for riskier banks; risk … regulation or regulatory overreach …

Persistent link: https://www.econbiz.de/10013215060