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A note on the impact of audit qualifications on lending and credit decisions

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  • Firth, Michael

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  • Firth, Michael, 1980. "A note on the impact of audit qualifications on lending and credit decisions," Journal of Banking & Finance, Elsevier, vol. 4(3), pages 257-267, September.
    • Handle: RePEc:eee:jbfina:v:4:y:1980:i:3:p:257-267
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    Cited by:

    1. Wu, Chloe Yu-Hsuan & Hsu, Hwa-Hsien & Haslam, Jim, 2016. "Audit committees, non-audit services, and auditor reporting decisions prior to failure," The British Accounting Review, Elsevier, vol. 48(2), pages 240-256.
    2. Arnold Schneider, 2021. "Does knowledge about a borrowing firm’s internal audit influence bank lending decisions?," International Journal of Disclosure and Governance, Palgrave Macmillan, vol. 18(3), pages 304-314, September.
    3. Estibaliz Goicoechea & Fernando Gómez-Bezares & José Vicente Ugarte, 2021. "Improving Audit Reports: A Consensus between Auditors and Users," IJFS, MDPI, vol. 9(2), pages 1-25, April.
    4. Climent-Serrano, Salvador & Bustos-Contell, Elisabeth & Labatut-Serer, Gregorio & Rey-Martí, Andrea, 2018. "Low-cost trends in audit fees and their impact on service quality," Journal of Business Research, Elsevier, vol. 89(C), pages 345-350.
    5. Beatriz García Osma & Belén Gill de Albornoz Noguer & Elena De las Heras Cristobal, 2016. "Opinion shopping: Partner versus firm-level evidence," Working Papers. Serie EC 2016-02, Instituto Valenciano de Investigaciones Económicas, S.A. (Ivie).
    6. Schneider, Arnold, 2018. "Studies on the impact of accounting information and assurance on commercial lending judgments," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 63-74.
    7. Guiral, Andrés & Ruiz, Emiliano & Choi, Hyun Jung, 2014. "Audit report information content and the provision of non-audit services: Evidence from Spanish lending decisions," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 23(1), pages 44-57.
    8. Arnold Schneider, 2018. "Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions," Accounting and Business Research, Taylor & Francis Journals, vol. 48(2), pages 225-235, February.

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