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How accounting and auditing systems can counteract risk-shifting of safety-nets in banking: Some international evidence

  • Fernandez, Ana I.
  • Gonzalez, Francisco
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    File URL: http://www.sciencedirect.com/science/article/pii/S1572-3089(05)00026-4
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    Article provided by Elsevier in its journal Journal of Financial Stability.

    Volume (Year): 1 (2005)
    Issue (Month): 4 (October)
    Pages: 466-500

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    Handle: RePEc:eee:finsta:v:1:y:2005:i:4:p:466-500
    Contact details of provider: Web page: http://www.elsevier.com/locate/jfstabil

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    35. Choi, Sung K. & Jeter, Debra C., 1992. "The effects of qualified audit opinions on earnings response coefficients," Journal of Accounting and Economics, Elsevier, vol. 15(2-3), pages 229-247, August.
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