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The federal deposit insurance corporation improvement act, bank internal controls and financial reporting quality

LaFond, Ryan; You, Haifeng - In: Journal of accounting & economics 49 (2010) 1/2, pp. 75-83

Persistent link: https://www.econbiz.de/10003948144

Creative accounting determination and financial reporting quality : the integration of transparency and disclosure

Abed, Ibtihal A.; Hussin, Nazimah; Haddad, Hossam; … - In: Journal of open innovation : technology, market, and … 8 (2022) 1, pp. 1-15

financial sector for its implications on the quality of financial reporting. Although several procedures have been developed by … researchers and practitioners to determine any manipulation in financial reporting, the practice of creative accounting is still … prevalent, resulting in poor quality financial reporting. The present study investigated the moderating role of transparency and …

Persistent link: https://www.econbiz.de/10013168881

The impact of financial reporting quality on debt contracting : evidence from internal control weakness reports

Costello, Anna M.; Wittenberg-Moerman, Regina - In: Journal of accounting research 49 (2011) 1, pp. 97-136

Persistent link: https://www.econbiz.de/10008900881

Financial reporting quality, structural problems and the informativeness of mandated disclosures on internal controls

Ghosh, Aloke; Lee, Yong Gyu - In: Journal of business finance & accounting : JBFA 40 (2013) 3/4, pp. 318-349

Persistent link: https://www.econbiz.de/10009761771

Accounting information system underpinning quality financial reporting

Jablan Stefanović, Radmila; Knežević, Vladan - In: Facta Universitatis / Series economics and organization … 10 (2013) 4, pp. 361-375

Persistent link: https://www.econbiz.de/10010458717

Board independence, internal information environment and voluntary disclosure of auditors' reports on internal controls

Sun, Ye; Yi, Yang; Lin, Bin - In: China journal of accounting research : CJAR 5 (2012) 2, pp. 145-161

When there is high information asymmetry between directors and managers, independent directors do not have enough information to perform their functions. Only when faced with a good internal information environment can such directors acquire enough information to provide advice and monitor...

Persistent link: https://www.econbiz.de/10011825231

Determinants of audit report lag in the banking industry : updated evidence

Alali, Fatima A.; Elder, Randal J. - In: International journal of accounting, auditing and … 10 (2014) 4, pp. 364-394

Persistent link: https://www.econbiz.de/10011343867

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

Impact of FDICIA Internal Controls on Bank Risk Taking

Jin, Justin Yiqiang - 2013

interest in this study are the requirements for annual audit and reporting of management's and auditor's assessment of the …

Persistent link: https://www.econbiz.de/10013076698

How do insured deposits affect bank risk? : evidence from the 2008 emergency economic stabilization act

Lambert, Claudia; Noth, Felix; Schüwer, Ulrich - 2013

This paper tests whether an increase in insured deposits causes banks to become more risky. We use variation introduced by the U.S. Emergency Economic Stabilization Act in October 2008, which increased the deposit insurance coverage from $100,000 to $250,000 per depositor and bank. For some...

Persistent link: https://www.econbiz.de/10010225568

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