Repurchase agreements are money market instruments that are used widely and for various purposes due to their simplicity and flexibility. The European repo market is quite concentrated, as 80% of the transactions is conducted be-tween the top 20 banks and 61.9% of the collaterals used in the...

This study aims to analyze the influence of audit committee characteristics and intellectual capital performance on intellectual capital disclosure. Characteristics of the audit used in this research are the size of the audit committee, the Number of audit committee meetings, and the financial...

Das Bestehen am Markt wurde in der Vergangenheit zunehmend in Abhängigkeitvom Wachstum durch Unternehmenszusammenschlüsse im weitestenSinne gesehen. Selbst wenn Größe als das Ergebnis der Zusammenschlüsse alssolche nicht mehr das Ziel ist, wird das Nutzen von Synergieeffekten zur...

This article models the detection and prediction of managerial fraud in the financial statements of Tunisian banks. The methodology used consist of examining a battery of financial ratios used by the Federal Deposit Insurance Corporation (FDIC) as indicators of the financial situation of a bank....

The main objective of this study is to determine the effect of audit firm characteristics on financial performance of money deposit banks in Nigeria. Specifically the study shall determine the effect of audit quality, audit fee, and audit report lag on return on assets of Nigerian banks. Next,...

The objective of this paper is to examine the relationship between corporate governance and Bank performance in Asia. The study is carried on two hundred and twenty six banks during the period of 2009-2013 in ten Asian countries. Regression results show that (in Model 1) audit committee has a...

Theory from organizations and economics research posits that in an inter-organizational relationship, both parties invest in relationship-specific knowledge, which in turn facilitates the effectiveness of the relationship while strengthening the attachment between the parties. In complex...

The increasing rate of accounting scandals has steered up discourse on the practice of good corporate governance. The banking industry participates in financial intermediation by bringing together both the surplus and deficit units of the economy thus accentuating the relevance of good corporate...

The present paper addresses the case study of a financial institution, the Kendallville Bank, developed by The Anti-Fraud Collaboration. The constituents of the Collaboration are the Center for Audit Quality, Financial Executives International, the National Association of Corporate Directors,...