Auditor reporting to bank regulators: effective regulation or regulatory overreach?

We discuss “Economic Consequences of Mandatory Auditor Reporting to Bank Regulators” by Balakrishnan, De George, Ertan, and Scobie (BDES, in this issue). BDES concludes that a key benefit of mandatory auditor reporting to bank regulators is reduced bank risk, and its costs include reduced profitabil...

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Hlavní autoři: Amel-Zadeh, A, Barth, ME
Médium: Journal article
Jazyk:English
Vydáno: Elsevier 2021