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Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis
16 references·1 citing·45 second hopsampled
Ability of Accounting and Audit Quality Variables to Predict Bank Failure During the Financial Crisis (2011)Ability of Accounting and Audit Quality V…Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide (2012)Corporate governance in the 2…The Credit Crisis Around the Globe: Why Did Some Banks Perform Better? (2011)The Credit Crisis Around the …How did Financial Reporting Contribute to the Financial Crisis? (2010)How did Financial Reporting C…The crisis of fair-value accounting: Making sense of the recent debate (2009)The crisis of fair-value acco…Rethinking Capital Regulation (2008)Rethinking Capital RegulationEstimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2008)Estimating Standard Errors in…Accounting in and for the Subprime Crisis (2008)Accounting in and for the Sub…Cross-country determinants of bank income smoothing by managing loan-loss provisions (2007)Cross-country determinants of…Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Does Big 6 Auditor Industry Expertise Constrain Earnings Management? (2003)Does Big 6 Auditor Industry E…The Effect of Audit Quality on Earnings Management* (1998)The Effect of Audit Quality o…The role of capital in financial institutions (1995)The role of capital in financ…Auditor brand name reputations and industry specializations (1995)Auditor brand name reputation…The Nature of Information in Commercial Bank Loan Loss Disclosures. (1994)The Nature of Information in …Perceived Auditor Quality and the Earnings Response Coefficient (1993)Perceived Auditor Quality and…Determinants of corporate borrowing (1977)Determinants of corporate bor…Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis (2015)Auditor Conservatism and Bank…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Loan loss provisioning and economic slowdowns: too much, too late? (2003)Examining the Relationships between Capital, Risk and Efficiency in European Banking (2007)The Determinants of Bank Capital Structure (2010)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)A Survey of Corporate Governance (1997)Auditor size and audit quality (1981)Separation of Ownership and Control (1983)Positive Accounting Theory (1985)The Role of Big 6 Auditors in the Credible Reporting of Accruals (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor Industry Specialization and Earnings Quality (2003)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Internal governance structures and earnings management (2005)The Pricing of National and City-Specific Reputations for Industry Expertise in the U.S. Audit Market (2005)Audit Quality: Insights from the Academic Literature (2012)Information quality and the valuation of new issues (1986)On the Usefulness of Earnings and Earnings Research: Lessons and Directions from Two Decades of Empirical Research (1989)Capital markets research in accounting (2001)Nonfinancial Disclosure and Analyst Forecast Accuracy: International Evidence on Corporate Social Responsibility Disclosure (2012)Detecting Earnings Management. (1995)Audit committee, board of director characteristics, and earnings management (2002)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)A review of archival auditing research (2014)Risk, Return, and Equilibrium: Empirical Tests (1973)Specification Tests in Econometrics (1978)Econometric Analysis of Cross Section and Panel Data (2001)More Than Words: Quantifying Language to Measure Firms' Fundamentals (2008)Common Errors: How to (and Not to) Control for Unobserved Heterogeneity (2012)Corporate Immunity to the COVID-19 Pandemic (2020)Law and Finance (1998)The law and economics of self-dealing (2008)How does capital affect bank performance during financial crises? (2013)The Global Crisis and Equity Market Contagion (2014)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)The corporate governance lessons from the financial crisis (2009)Risk management, corporate governance, and bank performance in the financial crisis (2011)Robust Standard Errors for Panel Regressions with Cross-Sectional Dependence (2007)Robust Inference With Multiway Clustering (2011)Policy Uncertainty and Corporate Investment (2015)
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References

  • 1977Determinants of corporate borrowing13,160 cited
  • 2008Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches10,793 cited
  • 1998The Effect of Audit Quality on Earnings Management*3,243 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 1995Auditor brand name reputations and industry specializations1,482 cited
  • 2011The Credit Crisis Around the Globe: Why Did Some Banks Perform Better?1,425 cited
  • 2012Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide1,203 cited
  • 1993Perceived Auditor Quality and the Earnings Response Coefficient1,168 cited
  • 1995The role of capital in financial institutions987 cited
  • 2003Does Big 6 Auditor Industry Expertise Constrain Earnings Management?840 cited
  • 2009The crisis of fair-value accounting: Making sense of the recent debate805 cited
  • 1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited
  • 2010How did Financial Reporting Contribute to the Financial Crisis?504 cited
  • 2007Cross-country determinants of bank income smoothing by managing loan-loss provisions474 cited
  • 2008Rethinking Capital Regulation

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469 cited
  • 2008Accounting in and for the Subprime Crisis401 cited
  • Cited by

    • 2015Auditor Conservatism and Banks' Measurement Uncertainty during the Financial Crisis32 cited