作者：JEFFREY, C
摘要：The quality of bank portfolios has declined in recent times, and allegations have been made that auditors have failed to detect material overstatements of the value of bank loan portfolios (McCoy et al. 1990; Thomas and Ricks 1990), lawsuits have sought to hold auditors liable for the misleading financial statements (Bailey 1987; Finn 1984), and audit firms have been censured by the SEC for improper professional conduct in the audits of banks (Grisdela and Berton 1987). This research examines ...
