Bank audit practices and loan loss provisioning
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DOI: 10.1016/j.jbankfin.2013.05.007
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References listed on IDEAS
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Citations
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Cited by:
- Tran, Arthur M. & Griffiths, Mark D. & Winters, Drew B., 2023. "Small bank managers are prudent: A Benford’s Law approach to analyzing loan loss allowances," Journal of Economics and Business, Elsevier, vol. 125.
- Gambetta, Nicolás & García-Benau, María Antonia & Zorio-Grima, Ana, 2016. "Data analytics in banks' audit: The case of loan loss provisions in Uruguay," Journal of Business Research, Elsevier, vol. 69(11), pages 4793-4797.
- de Haan, Leo & van Oordt, Maarten R.C., 2018.
"Timing of banks’ loan loss provisioning during the crisis,"
Journal of Banking & Finance, Elsevier, vol. 87(C), pages 293-303.
- Leo de Haan & Maarten van Oordt, 2016. "Timing of Banks’ Loan Loss Provisioning During the Crisis," Staff Working Papers 16-27, Bank of Canada.
- Justin Jin & Kiridaran Kanagaretnam & Gerald J. Lobo, 2018. "Discretion in bank loan loss allowance, risk taking and earnings management," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 58(1), pages 171-193, March.
- de Haan, Leo & van Oordt, Maarten R.C., 2018.
"Timing of banks’ loan loss provisioning during the crisis,"
Journal of Banking & Finance, Elsevier, vol. 87(C), pages 293-303.
- Leo de Haan & Maarten van Oordt, 2016. "Timing of Banks’ Loan Loss Provisioning During the Crisis," Staff Working Papers 16-27, Bank of Canada.
- Leo de Haan & Maarten van Oordt, 2016. "Timing of banks' loan loss provisioning during the crisis," DNB Working Papers 513, Netherlands Central Bank, Research Department.
- Hegde, Shantaram P. & Kozlowski, Steven E., 2021. "Discretionary loan loss provisioning and bank stock returns: The Role of economic booms and busts," Journal of Banking & Finance, Elsevier, vol. 130(C).
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More about this item
Keywords
Loan loss provisions; Bank auditing; Bank regulation;All these keywords.
JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
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