Determinants of Audit Quality in the USA Banking Sector

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2016 (EL)
Determinants of Audit Quality in the USA Banking Sector (EN)

Sherolli, Xhensila Jr (EN)

School of Economics, Business Administration and Legal Studies, MSc in International Accounting, Auditing and Financial Management (EN)
Sikalidis, Alexandros Jr (EN)
Leventis, Stergios Jr (EN)
Grose, Christos Jr (EN)

This dissertation was written as part of the MSc in International Accounting, Auditing, and Financial Management at the International Hellenic University. Audit quality has been a blockbuster topic in the international accounting literature the last few years . However, there are very few evidence concerning audit quality of the financial institutions. Specifically , as far as to my knowledge, there are not any studies on audit quality for the banking industry in the USA for the years 2000 - 2015. The purpose of this study is to focus in this particular time of period and identify the quality determinants of audit work supplying to commercial and multiple - service banks of USA. With the implementation of a common practice of earnings management and more especially with the use of the discretionary accruals related to the constitution of the Loan Loss Provision (LLP) , we have delineate daudit quality. We have also separated our main sample in two different sub - samples having as breaking - point the beginning of the financial crisis in 2008. Particularly, the first sub - sample pertains to the post - crisis period, 2000 - 2007, and the second the following years, 2008 - 2015. This deviation of our sample has the purpose to add further importance to our research and to link our results with the apparition of the financial crisis. Subsequently, based on the literature we have created five different hypotheses as far as the possible audit quality determinants and their association to it. Particularly, the first refers to Big - 4 and non Big - 4 companies, the second to client’s importance into the auditors ’ portfolio, the third to the litigation against audit companies, the next to the effectiveness of audit committees of the banks and the last one to the concentration in the audit industry. Of the empirically tested hypotheses, no one depict s any statistically significant result. We have point ed out d e- tailed possible reasons for not obtaining any significant information as far as our developed hypotheses, based on theoretical frameworks and possible model errors. Finally , we conclude with some suggestions for possible future research and discussions that arise from this specific study. (EN)


Discretional accruals (EN)
Banks (EN)
Earnings management (EN)
Audit quality (EN)

Διεθνές Πανεπιστήμιο της Ελλάδος (EL)
International Hellenic University (EN)



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