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Is the market valuation of banks’ loan loss provision conditional on auditor reputation?

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References

1981Auditor size and audit quality5,862 cited
1998The Effect of Audit Quality on Earnings Management*3,243 cited
1990Initial Public Offerings and Underwriter Reputation2,442 cited
1991Venture Capitalist Certification in Initial Public Offerings2,322 cited
1995Auditor brand name reputations and industry specializations1,482 cited
2003Auditor Industry Specialization and Earnings Quality1,206 cited
1986Information quality and the valuation of new issues1,180 cited
1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
2004Auditor choice and the cost of debt capital for newly public firms997 cited
2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
1991Venture Capitalist Certification in Initial Public Offerings637 cited
1989Auditor Reputation and the Pricing of Initial Public Offerings.634 cited
1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
1999What Do Industry-Specialist Auditors Know?496 cited

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1991

The role of audits and audit quality in valuing new issues

484 cited

Cited by

2020Loan Loss Provisioning of US Banks: Economic Policy Uncertainty and Discretionary Behavior137 cited
2011Earnings management and auditor specialization in the post-sox era: An examination of the banking industry112 cited
2013Loan loss provisions, bank valuations and discretion: A comparative study between conventional and Islamic banks103 cited
2018Audit Firm Tenure, Bank Complexity, and Financial Reporting Quality102 cited
2017Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision74 cited
2010Auditor Reputation and Earnings Management: International Evidence from the Banking Industry68 cited
2009Irish credit unions: Investigating performance determinants and the opportunity cost of regulatory compliance62 cited
2012Are banks using hidden reserves to beat earnings benchmarks? Evidence from Germany60 cited
2013Predicting Credit Losses: Loan Fair Values versus Historical Costs58 cited
2015The impact of efficiency on discretionary loans/finance loss provision: A comparative study of Islamic and conventional banks57 cited
2012Signalling by banks using loan loss provisions: the case of the European Union57 cited
2016Does Basel II affect the market valuation of discretionary loan loss provisions?57 cited
2011Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis57 cited
2014Estimation of Regulatory Credit Risk Models56 cited
2016The determinants and value relevance of banks' discretionary loan loss provisions during the financial crisis50 cited
2016Accounting research in banking – A review50 cited