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Loss underreporting and the auditing role of bank exams

Citations

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Cited by:

  1. Sumit Agarwal & David Lucca & Amit Seru & Francesco Trebbi, 2014. "Inconsistent Regulators: Evidence from Banking," The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 129(2), pages 889-938.
  2. Berger, Allen N. & Demirgüç-Kunt, Asli, 2021. "Banking research in the time of COVID-19," Journal of Financial Stability, Elsevier, vol. 57(C).
  3. Dahl, Drew, 2013. "Bank audit practices and loan loss provisioning," Journal of Banking & Finance, Elsevier, vol. 37(9), pages 3577-3584.
  4. Adam B. Ashcraft & Hoyt Bleakley, 2006. "On the market discipline of informationally opaque firms: evidence from bank borrowers in the federal funds market," Staff Reports 257, Federal Reserve Bank of New York.
  5. Schüwer, Ulrich & Lambert, Claudia & Noth, Felix, 2017. "How do banks react to catastrophic events? Evidence from Hurricane Katrina," SAFE Working Paper Series 94, Leibniz Institute for Financial Research SAFE, revised 2017.
  6. Balla, Eliana & Rose, Morgan J., 2015. "Loan loss provisions, accounting constraints, and bank ownership structure," Journal of Economics and Business, Elsevier, vol. 78(C), pages 92-117.
  7. Niinimaki, J.-P., 2007. "Evergreening in banking," Journal of Financial Stability, Elsevier, vol. 3(4), pages 368-393, December.
  8. Marcelo Rezende, 2011. "How Do Joint Supervisors Examine Financial Institutions? The Case of Banks," Chapters, in: Sylvester Eijffinger & Donato Masciandaro (ed.), Handbook of Central Banking, Financial Regulation and Supervision, chapter 18, Edward Elgar Publishing.
  9. Demian Macedo & Victor Troster, 2021. "Liquidity shocks and interbank market failures: the role of deposit flights, non-performing loans, and competition," Journal of Economic Interaction and Coordination, Springer;Society for Economic Science with Heterogeneous Interacting Agents, vol. 16(4), pages 705-746, October.
  10. Luo, Yongli, 2015. "CEO power, ownership structure and pay performance in Chinese banking," Journal of Economics and Business, Elsevier, vol. 82(C), pages 3-16.
  11. Fotios Pasiouras & Chrysovalantis Gaganis & Constantin Zopounidis, 2006. "The impact of bank regulations, supervision, market structure, and bank characteristics on individual bank ratings: A cross-country analysis," Review of Quantitative Finance and Accounting, Springer, vol. 27(4), pages 403-438, December.
  12. Palvia, Ajay A., 2011. "Banks and managerial discipline: Does regulatory monitoring play a role?," The Quarterly Review of Economics and Finance, Elsevier, vol. 51(1), pages 56-68, February.
  13. Donald P. Morgan & Stavros Peristiani & Vanessa Savino, 2014. "The Information Value of the Stress Test," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 46(7), pages 1479-1500, October.
  14. Jeffery W. Gunther & Robert R. Moore, 2002. "Auditing the auditors: oversight or overkill?," Economic and Financial Policy Review, Federal Reserve Bank of Dallas, vol. 1(5).
  15. Ajay A. Palvia, 2012. "Management Turnover, Regulatory Oversight and Performance: Evidence from Community Banks," Chapters, in: James R. Barth & Chen Lin & Clas Wihlborg (ed.), Research Handbook on International Banking and Governance, chapter 26, Edward Elgar Publishing.
  16. Yener Altunbaş & Salvatore Polizzi & Enzo Scannella & John Thornton, 2022. "European Banking Union and bank risk disclosure: the effects of the Single Supervisory Mechanism," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 649-683, February.
  17. Paul Goldsmith-Pinkham & Beverly Hirtle & David O. Lucca, 2016. "Parsing the content of bank supervision," Staff Reports 770, Federal Reserve Bank of New York.
  18. Fernandez, Ana I. & Gonzalez, Francisco, 2005. "How accounting and auditing systems can counteract risk-shifting of safety-nets in banking: Some international evidence," Journal of Financial Stability, Elsevier, vol. 1(4), pages 466-500, October.
  19. Liangliang Jiang & Ross Levine & Chen Lin, 2016. "Competition and Bank Opacity," The Review of Financial Studies, Society for Financial Studies, vol. 29(7), pages 1911-1942.
  20. Cousin, Jean-Gabriel & Dereeper, Sébastien & Essama Zoh, Gervais, 2024. "Impact of credit risk management on provisioning expectations: Evidence from U.S. banks during the subprime crisis," Finance Research Letters, Elsevier, vol. 62(PA).
  21. Frederico A. Mourad & Rafael F. Schiozer & Toni R. E. dos Santos, 2020. "Bank Loan Forbearance: evidence from a million restructured loans," Working Papers Series 541, Central Bank of Brazil, Research Department.
  22. Chrysovalantis Gaganis & Fotios Pasiouras & Charalambos Spathis, 2013. "Regulations and Audit Opinions: Evidence from EU Banking Institutions," Computational Economics, Springer;Society for Computational Economics, vol. 41(3), pages 387-405, March.
  23. Lee J. Cohen & Marcia Millon Cornett & Alan J. Marcus & Hassan Tehranian, 2014. "Bank Earnings Management and Tail Risk during the Financial Crisis," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 46(1), pages 171-197, February.
  24. Cornett, Marcia Millon & McNutt, Jamie John & Tehranian, Hassan, 2009. "Corporate governance and earnings management at large U.S. bank holding companies," Journal of Corporate Finance, Elsevier, vol. 15(4), pages 412-430, September.
  25. Marcelo Rezende, 2011. "How do joint supervisors examine financial institutions? the case of state banks," Finance and Economics Discussion Series 2011-43, Board of Governors of the Federal Reserve System (U.S.).
  26. Niinimaki, J.-P., 2012. "Hidden loan losses, moral hazard and financial crises," Journal of Financial Stability, Elsevier, vol. 8(1), pages 1-14.
  27. Eliana Balla & Morgan J. Rose, 2011. "Loan loss reserves, accounting constraints, and bank ownership structure," Working Paper 11-09, Federal Reserve Bank of Richmond.
  28. Nicoletti, Allison, 2018. "The effects of bank regulators and external auditors on loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 244-265.
  29. Bhanu Balasubramnian & Ajay Palvia, 2018. "Can short sellers inform bank supervision?," Journal of Financial Services Research, Springer;Western Finance Association, vol. 53(1), pages 69-98, February.
  30. Leung, W.S. & Taylor, N. & Evans, K.P., 2015. "The determinants of bank risks: Evidence from the recent financial crisis," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 34(C), pages 277-293.
  31. Astaiza-Gómez, José Gabriel, 2021. "The Effects of Investors' Information Acquisition On Sell-Side Analysts Forecast Bias," MPRA Paper 110059, University Library of Munich, Germany.
  32. Irina Barakova & Ajay Palvia, 2010. "Limits to relative performance evaluation: evidence from bank executive turnover," Journal of Financial Economic Policy, Emerald Group Publishing Limited, vol. 2(3), pages 214-236, August.
  33. David VanHoose, 2007. "Market Discipline and Supervisory Discretion in Banking: Reinforcing or Conflicting Pillars of Basel II?," NFI Working Papers 2007-WP-06, Indiana State University, Scott College of Business, Networks Financial Institute.
  34. Woon Sau Leung & Nicholas Taylor, 2013. "Testing for contagion: the impact of US structured markets on international financial markets," Chapters, in: Adrian R. Bell & Chris Brooks & Marcel Prokopczuk (ed.), Handbook of Research Methods and Applications in Empirical Finance, chapter 11, pages 256-284, Edward Elgar Publishing.
  35. Krüger, Steffen & Rösch, Daniel & Scheule, Harald, 2018. "The impact of loan loss provisioning on bank capital requirements," Journal of Financial Stability, Elsevier, vol. 36(C), pages 114-129.
  36. Anna M. Costello & João Granja & Joseph Weber, 2019. "Do Strict Regulators Increase the Transparency of Banks?," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 57(3), pages 603-637, June.
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