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...

Full description

Bibliographic Details
Main Authors: Amel-Zadeh, A, Barth, ME
Format: Journal article
Language:English
Published: Elsevier 2021