Kanagaretnam, Kiridaran (Giri) - 2010
We examine how auditor reputation conditions the market valuation of banks' loan loss provision (LLP). The inherent … reputation, auditor type (Big 5 vs. non-Big 5) and auditor expertise, in the banking industry. We find a significant, positive … results are consistent with auditor reputation (expertise in the banking industry) mitigating information asymmetry between …