Zobrazeno 1 - 6
of 6
pro vyhledávání: '"Sarah B. Stuber"'
Publikováno v:
Management Science. 68:2363-2371
This paper examines the consequences of the paycheck protection program (PPP) for bank risk-taking and whether the shift to the current expected credit loss (CECL) model moderates this effect. We find that the extent of a bank’s PPP participation i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::03577ee5ca37fd092a45f620fb2c8f6e
https://doi.org/10.1287/mnsc.2021.4223
https://doi.org/10.1287/mnsc.2021.4223
Publikováno v:
The Accounting Review. 97:51-73
Auditor credibility is important in the banking industry due to the opacity of bank assets and the use of financial statements by external parties to facilitate monitoring. Depositors monitor and discipline bank behavior, but they can also contribute
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d2c266d16fad029b583333d4be45095f
https://doi.org/10.2308/tar-2018-0381
https://doi.org/10.2308/tar-2018-0381
Autor:
Sarah B. Stuber, Matthew Ege
Publikováno v:
Journal of Accounting and Economics. 73:101424
Using unique disclosures from the insurance industry, we identify instances where auditors plausibly allow clients to opportunistically utilize discretion in accounting estimates to manipulate losses to reported profits (i.e., auditor lenience). Audi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::97e53ef7bebb91fac5e918e03050db71
https://doi.org/10.1016/j.jacceco.2021.101424
https://doi.org/10.1016/j.jacceco.2021.101424
Publikováno v:
SSRN Electronic Journal.
PCAOB inspections and field studies consistently highlight difficulties faced by auditors when testing fair value estimates, but the root causes of these deficiencies are less understood. One strategy to reduce bias and improve audit quality is to en
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::44160a71901c1d487c3b88499d847b58
https://doi.org/10.2139/ssrn.3559448
https://doi.org/10.2139/ssrn.3559448
Autor:
Chris E. Hogan, Sarah B. Stuber
Publikováno v:
SSRN Electronic Journal.
Despite issuing extensive guidance related to the evaluation of accounting estimates, the PCAOB continues to identify deficiencies related to the audit of estimates through their inspections process. We examine whether PCAOB inspections lead to more
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::6fdaa62e452a1560cdd944179feca1fd
https://doi.org/10.2139/ssrn.3715678
https://doi.org/10.2139/ssrn.3715678
Publikováno v:
SSRN Electronic Journal.
We examine how third party verification of internal controls over financial reporting (ICFR) affects bank supervision by exploiting a change in size thresholds for required FDICIA-related internal control audits. We document that affected banks have
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::afb4f659c413893233683ef2abf40c27
https://doi.org/10.2139/ssrn.3440203
https://doi.org/10.2139/ssrn.3440203