This study analyzes the effectiveness of bank risk management in ASEAN countries and
examines the specific role of risk governance in enhancing a bank's risk management …

SUMMARY A primary goal of both financial reporting research and audit research is to
understand the determinants of quality, and researchers in both areas have identified a wide …

The rising prominence of fair values and other estimates (FVOEs) to financial reporting
increases their significance to the audit. Based on inspections that report numerous …

Theory from organizations and economics research posits that in an inter‐organizational
relationship, both parties invest in relationship‐specific knowledge, which in turn facilitates …

Standard-setters and many investors argue that loan fair values provide more useful
information about credit losses than historical cost information, while bankers and others …

During the most recent financial crisis, the economic difficulties, along with potentially high
uncertainties associated with fair value estimates, increased the audit risks for bank auditors …

We contribute to the literature on auditor's task-specific expertise by examining the role of
auditor experience in mergers and acquisitions (M&A), a complicated and increasingly …

I examine the association between fair value measurements and bank earnings
management using financial data for a sample of US bank holding companies from 2009 to …

Penelitian ini bertujuan untuk menguji pengaruh kepemilikan asing terhadap manajemen
laba perusahaan perbankan di kawasan ASEAN. Populasi penelitian ini adalah …

This study aims at providing evidence concerning the impact of intangible assets and fair
value measurement at levels 1 and 2 on audit fees. A sample of 13 Jordanian commercial …