The effects of using bank auditors on audit quality and the agency cost of bank loans
K. Hung Chan, Ellen Jin Jiang, Phyllis Lai Lan Mo
| Year of publication: |
December 2017
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| Authors: | Chan, K. Hung ; Jiang, Ellen Jin ; Mo, Phyllis Lai Lan |
| Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 31.2017, 4, p. 133-153
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| Subject: | agency cost of bank loan | audit quality | bank-based system | commonality of auditor | information asymmetry | Wirtschaftsprüfung | Financial audit | Bank | Prinzipal-Agent-Theorie | Agency theory | Asymmetrische Information | Asymmetric information | Kapitalkosten | Cost of capital | Dienstleistungsqualität | Service quality | Kredit | Credit | Kreditgeschäft | Bank lending |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/acch-51886 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011790961