Aligning Off-Balance Sheet Risk, On-Balance Sheet Risk and Audit Fees: a PLS Path Modelling Analysis
暂无分享,去创建一个
[1] D. Simunic. The Pricing Of Audit Services - Theory And Evidence , 1980 .
[2] F. Bookstein,et al. Two Structural Equation Models: LISREL and PLS Applied to Consumer Exit-Voice Theory , 1982 .
[3] H. Wold. Systems Analysis by Partial Least Squares , 1983 .
[4] D. A. Kenny,et al. The moderator-mediator variable distinction in social psychological research: conceptual, strategic, and statistical considerations. , 1986, Journal of personality and social psychology.
[5] Zoe-Vonna Palmrose. AUDIT FEES AND AUDITOR SIZE - FURTHER EVIDENCE , 1986 .
[6] Christine A. Pavel,et al. Why commercial banks sell loans: an empirical analysis , 1987 .
[7] Mary S. Doucet,et al. A simultaneous equations analysis of quality control review outcomes and engagement fees , 1994 .
[8] T. B. O'keefe,et al. The Production of Audit Services: Evidence from a Major Public Accounting Firm , 1994 .
[9] Paul A. Copley,et al. Simultaneous Estimation of the Supply and Demand of Differentiated Audits: Evidence from the Municipal Audit Market , 1995 .
[10] Philip E. Strahan,et al. Diversification, Size, and Risk at Bank Holding Companies , 1997 .
[11] Madhav V. Rajan,et al. The choice of performance measures in annual bonus contracts , 1997 .
[12] Wynne W. Chin. The partial least squares approach for structural equation modeling. , 1998 .
[13] P. Healy,et al. A Review of the Earnings Management Literature and its Implications for Standard Setting , 1998 .
[14] R. Zeckhauser,et al. Earnings Management to Exceed Thresholds , 1999 .
[15] D. Hay,et al. Audit Fees: A Meta-Analysis of the Effect of Supply and Demand Attributes , 2006 .
[16] P. Wallage,et al. Application of the Business Risk Audit Model: A Field Study , 2001 .
[17] H. Winklhofer,et al. Index Construction with Formative Indicators: An Alternative to Scale Development , 2001 .
[18] S. Schwarcz. RETHINKING THE DISCLOSURE PARADIGM IN A WORLD OF , 2002 .
[19] J. D. Lyon,et al. The Importance of Business Risk in Setting Audit Fees: Evidence from Cases of Client Misconduct , 2004 .
[20] Cheryl Burke Jarvis,et al. A Critical Review of Construct Indicators and Measurement Model Misspecification in Marketing and Consumer Research , 2003 .
[21] Srinivasan Sankaraguruswamy,et al. Evidence on the Joint Determination of Audit and Non-Audit Fees , 2003 .
[22] Debra C. Jeter,et al. Self-Selection of Auditors and Audit Pricing in Private Firms , 2003 .
[23] D. Fraser,et al. An investigation of the pricing of audit services for financial institutions , 2004 .
[24] Marleen Willekens,et al. The Role of Risk Management and Governance in Determining Audit Demand , 2006 .
[25] Mark H. Taylor,et al. Audit Fees and Market Segmentation - Further Evidence on How Client Size Matters within the Context of Audit Fee Models , 2004 .
[26] Emre Karaoglu. Regulatory Capital and Earnings Management in Banks: The Case of Loan Sales and Securitizations , 2005 .
[27] Michael LaCour-Little,et al. Does Regulatory Capital Arbitrage, Reputation, or Asymmetric Information Drive Securitization? , 2005 .
[28] David Smith,et al. Accountants' commitment to their profession: Multiple dimensions of professional commitment and opportunities for future research , 2005 .
[29] A.. Management's Incentives to Avoid Negative Earnings Surprises , 2005 .
[30] Ganapathi S. Narayanamoorthy,et al. The joint determination of audit fees, non-audit fees, and abnormal accruals , 2006 .
[31] L. Allison Jones-Farmer,et al. Why you should consider SEM: A guide to getting started , 2006 .
[32] Kristopher J Preacher,et al. Addressing Moderated Mediation Hypotheses: Theory, Methods, and Prescriptions , 2007, Multivariate behavioral research.
[33] Gary A Giroux,et al. Investigating the audit fee structure of local authorities in England and Wales , 2007 .
[34] Todd A. Vermilyea,et al. Implicit recourse and credit card securitizations: What do fraud losses reveal?☆ , 2008 .
[35] Characteristics of Securitizations that Determine Issuers' Retention of the Risks of the Securitized Assets , 2008 .
[36] D. Mackinnon. Introduction to Statistical Mediation Analysis , 2008 .
[37] E. Boo,et al. The Association between Corporate Governance and Audit Fees of Bank Holding Companies , 2008 .
[38] Rudolf R. Sinkovics,et al. The Use of Partial Least Squares Path Modeling in International Marketing , 2009 .
[39] Pedro Simões Coelho,et al. Comparison of Likelihood and PLS Estimators for Structural Equation Modeling: A Simulation with Customer Satisfaction Data , 2010 .
[40] Mary E. Barth,et al. Asset Securitizations and Credit Risk , 2011 .
[41] Stacie Petter,et al. On the use of partial least squares path modeling in accounting research , 2011, Int. J. Account. Inf. Syst..
[42] J. Tucker. Selection Bias and Econometric Remedies in Accounting and Finance Research , 2011 .
[43] D. Dhaliwal,et al. Asset Securitization, Securitization Recourse, and Information Uncertainty , 2011 .
[44] Jere R. Francis,et al. Selection models in accounting research , 2012 .
[45] Stephen P. Rowe,et al. Asleep At The Wheel (Again)? Bank Audits During The Lead-up To The Financial Crisis , 2013 .
[46] G. Monroe,et al. Bank Audit Fees and Asset Securitization Risks , 2018 .
[47] Michael L. Ettredge,et al. Fair Value Measurements and Audit Fees: Evidence from the Banking Industry , 2014 .