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Gopalan et al., 2021 - Google Patents

Audit Partner Tenure and Accounting Estimate Quality

Gopalan et al., 2021

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Document ID
13223347479154839946
Author
Gopalan Y
Imdieke A
Schroeder J
Stuber S
Publication year

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Snippet

This paper examines whether individual partner-client relationships affect the quality of accounting estimates. Using confidential data on audit partner identity in the banking industry, we find that banks systematically report higher loan loss reserves at the beginning …
Continue reading at www.herbert.miami.edu (PDF) (other versions)

Classifications

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    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/02—Banking, e.g. interest calculation, credit approval, mortgages, home banking or on-line banking
    • G06Q40/025—Credit processing or loan processing, e.g. risk analysis for mortgages
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    • G06Q10/00—Administration; Management
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    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
    • G06Q40/08—Insurance, e.g. risk analysis or pensions
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    • G06—COMPUTING; CALCULATING; COUNTING
    • G06Q—DATA PROCESSING SYSTEMS OR METHODS, SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORY OR FORECASTING PURPOSES; SYSTEMS OR METHODS SPECIALLY ADAPTED FOR ADMINISTRATIVE, COMMERCIAL, FINANCIAL, MANAGERIAL, SUPERVISORY OR FORECASTING PURPOSES, NOT OTHERWISE PROVIDED FOR
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    • G—PHYSICS
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    • G06Q10/00—Administration; Management
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    • G06Q50/00—Systems or methods specially adapted for a specific business sector, e.g. utilities or tourism
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    • G06Q30/00—Commerce, e.g. shopping or e-commerce
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    • G06Q40/00—Finance; Insurance; Tax strategies; Processing of corporate or income taxes
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    • G06Q30/00—Commerce, e.g. shopping or e-commerce
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    • G06Q20/00—Payment architectures, schemes or protocols
    • G06Q20/38—Payment protocols; Details thereof
    • G06Q20/40—Authorisation, e.g. identification of payer or payee, verification of customer or shop credentials; Review and approval of payers, e.g. check credit lines or negative lists
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    • G06Q99/00—Subject matter not provided for in other groups of this subclass

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