Subject: Audit Fees, Fair Value Accounting, Fair Value Hierarchy, Banks, Valuation
jel: jel:G21 | jel:M42 | jel:M41
Although the role of auditing is to increase the reliability of financial statements, surprisingly little is known about addressees’ perceptions of the auditor-client relationship. Using a sample of more than 1,000 U.S. bank-years from 2008 to 2011, we analyze the econo... View more
Aboody, D. (1996): Recognition versus disclosure in the oil and gas industry, in: Journal of Accounting Research 34 (Supplement):21-32.
Acharya, V. V., and Pedersen, L. H. (2005): Asset pricing with liquidity risk, in: Journal of Financial Economics 77 (2):375-410.
Ahmed, A. S., Kilic, E., and Lobo, G. J. (2006): Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments, in: The Accounting Review 81 (3):567-588.
Ahmed, A. S., and Takeda, C. (1995): Stock-Market Valuation of Gains and Losses on Commercial-Banks Investment Securities - an Empirical-Analysis, in: Journal of Accounting & Economics 20 (2):207-225.
Amihud, Y. (2002): Illiquidity and stock returns: cross-section and time-series effects, in: Journal of Financial Markets 5 (1):31-56.
Amihud, Y., and Mendelson, H. (1986): Asset Pricing and the Bid Ask Spread, in: Journal of Financial Economics 17 (2):223-249.
Ashbaugh, H., LaFond, R., and Mayhew, B. W. (2003): Do Nonaudit Services Compromise Auditor Independence? Further Evidence, in: The Accounting Review 78 (3):611-639.
Badertscher, B. A., Burks, J. J., and Easton, P. D. (2012): A Convenient Scapegoat: Fair Value Accounting by Commercial Banks during the Financial Crisis, in: The Accounting Review 87 (1):59-90.
Barth, M. E. (1994): Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks, in: The Accounting Review 69 (1):1-25.
Barth, M. E., Beaver, W. H., and Landsman, W. R. (1996): Value-relevance of banks' fair value disclosures under SFAS No 107, in: The Accounting Review 71 (4):513-537.