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AN dissertation 7.7.16.pdf (514.82 KB)

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The Effects of Auditors and Regulators on Bank Financial Reporting: Evidence from Loan Loss Provisions

Nicoletti, Allison Kathleen
http://rave.ohiolink.edu/etdc/view?acc_num=osu1468571167

Abstract Details

2016, Doctor of Philosophy, Ohio State University, Accounting and Management Information Systems.
This paper examines how bank regulators and external auditors affect financial reporting decisions. Both groups serve an important role in the financial reporting process given their access to internal bank information, but they have different objectives and incentives affecting their influence on financial reporting. To provide insight into their roles, I examine loan loss provision timeliness, an accounting choice associated with significant managerial discretion, important economic consequences, and a potential conflict between regulators and auditors. Using a matched sample and control group, I find that external audits and greater regulatory scrutiny are each positively associated with loan loss provision timeliness. However, I further show that in the presence of greater regulatory scrutiny, audited banks recognize less timely loan losses relative to unaudited banks. Together, these results suggest that the objectives and incentives of regulators and auditors may differentially influence financial reporting outcomes.
Anne Beatty (Advisor)
Darren Roulstone (Committee Member)
Xue Wang (Committee Member)
Haiwen Zhang (Committee Member)
105 p.
Accounting; Banking
banks, loan loss provisions, auditors, bank supervision

Recommended Citations

Citations

  • Nicoletti, A. K. (2016). The Effects of Auditors and Regulators on Bank Financial Reporting: Evidence from Loan Loss Provisions [Doctoral dissertation, Ohio State University]. OhioLINK Electronic Theses and Dissertations Center. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468571167

    APA Style (7th edition)

  • Nicoletti, Allison. The Effects of Auditors and Regulators on Bank Financial Reporting: Evidence from Loan Loss Provisions. 2016. Ohio State University, Doctoral dissertation. OhioLINK Electronic Theses and Dissertations Center, http://rave.ohiolink.edu/etdc/view?acc_num=osu1468571167.

    MLA Style (8th edition)

  • Nicoletti, Allison. "The Effects of Auditors and Regulators on Bank Financial Reporting: Evidence from Loan Loss Provisions." Doctoral dissertation, Ohio State University, 2016. http://rave.ohiolink.edu/etdc/view?acc_num=osu1468571167

    Chicago Manual of Style (17th edition)

osu1468571167
706
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This open access ETD is published by The Ohio State University and OhioLINK.