Earnings management and auditor specialization in the post-sox era: An examination of the banking industry
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References listed on IDEAS
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- Dahl, Drew, 2013. "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3577-3584.
- repec:eee:riibaf:v:42:y:2017:i:c:p:616-629 is not listed on IDEAS
- Yuan, Rongli & Cheng, Yingli & Ye, Kangtao, 2016. "Auditor Industry Specialization and Discretionary Accruals: The Role of Client Strategy," The International Journal of Accounting, Elsevier, vol. 51(2), pages 217-239.
- Robert McKeown, 2017. "An Overview of the Canadian Banking System: 1996 to 2015," Working Papers 1379, Queen's University, Department of Economics.
More about this item
KeywordsAuditor specialization; Auditor industry expertise; Loan loss provision; Banking industry; Income smoothing; Earnings management;
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- N22 - Economic History - - Financial Markets and Institutions - - - U.S.; Canada: 1913-
- C12 - Mathematical and Quantitative Methods - - Econometric and Statistical Methods and Methodology: General - - - Hypothesis Testing: General
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