...Kim Ittonen; Emma-Riikka Myllymäki; Per Christen Tronnes Purpose This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers. Design/methodology...

... be contacted at: kovermann@leuphana.de © Emerald Publishing Limited 2018 Emerald Publishing Limited Licensed re-use rights only Tax risk Tax avoidance Banks Tax aggressiveness Cost of debt Credit risk Taxes constitute one of the largest items of expense for most firms...

...Giuseppe D'Onza; Rita Lamboglia; Roberto Verona Purpose – This paper aims to analyse the relationship between the senior management and the information technology (IT) auditing undertaken in Italian banks, focusing specifically on the internal IT auditing. The purpose of this paper...

... to be. Design/methodology/approach – We analyze how Italian banks provide risk information, by focusing on its characteristics to find out any differences between the notes to the financial statements and the public report, both prepared in compliance with the instructions of the Bank of Italy. We assess...

... for audit practice and research, including the technical capacities of external audits in the banking sector, the contributions of standard setting bodies and regulatory oversight, and the scope for enhanced dialogue between such parties and audit researchers. Originality/value The paper serves both...

... is a combination of theory, evidence and speculation on contemporary issues. Since late 2007, major western economies have experienced a deepening banking and financial crisis arising from subprime lending practices by banks, which in turn has restricted the availability of credit and has led to what has come...

...Chrysovalantis Gaganis; Fotios Pasiouras Purpose Prior studies on the determinants of audit reports focus on non‐financial sectors. In contrast, the present study seeks to examine the determinants of auditors' opinion in the banking industry, using a sample of banks drawn from nine Asian countries...

... the improvement of the loan default situation, since classification does not ensure collection. What classification does is make a provision as per the Bangladesh Bank requirement and as such gets a tax exemption. The amount of provision is set aside from the profit before provision and taxes to write off the bad...

...Javed Siddiqui; Jyotirmoy Podder The study examines the effectiveness of financial audit of banking companies operating within Bangladesh. The scope of bank audit has also been examined. The audited financial statements of 14 sample banking companies have been considered. The study identifies seven...

... countries’ banking and other financial institutions. In addition to the annual audited accounts, banks are required to submit to the BMA monthly statements on assets, liabilities and foreign exchange positions; also quarterly and half‐yearly reports of a comprehensive nature both on a consolidated...

...Andrew Sai On Ko; S.F. Lee Applies a new strategy formulation instrument (named as the strategy formulation (SF) framework), which is geared for an Asian (Chinese) culture within the banking industry of Hong Kong. In particular, the focus will be on a case study of the ABC Bank. The ABC Bank...

... bank’s internal auditing departments. We are closely co‐operating with our external auditors, at present Coopers & Lybrand, which also provides monitoring and auditing for the bank. In this way they have gained sufficient confidence in our proficiency to use our services for the third time during...