Auditing the Derivative Usage of Bank-Holding Companies

We thank Linda A. Myers (editor) and two anonymous reviewers for their valuable comments, suggestions, and guidance. We also appreciate helpful comments from Marcus Brooks, Tim Cairney, Elizabeth Gutierrez, and conference participants at the 2019 American Accounting Association Annual Meeting (in San Francisco), the 2019 Journal of Accounting, Auditing & Finance Conference (in Chile), the 2020 Memphis Data Conference, the 2021 European Accounting Association Annual Congress (held virtually), their respective reviewers and discussants, and workshop participants at Illinois State University and Queensland University of Technology. Joseph A. Johnston acknowledges a portion of the project that is funded by the University Research Grant Funds from Illinois State University. Joseph H. Zhang acknowledges the 2020 summer research grant from the Fogelman College of Business and Economics at The University of Memphis.

Stephanie Hairston, Georgia Southern University, Parker College of Business, School of Accountancy, Statesboro, GA, USA; Joseph A. Johnston, Illinois State University, College of Business, Department of Accounting, Normal, IL, USA; Joseph H. Zhang, The University of Memphis, Fogelman College of Business and Economics, School of Accountancy, Memphis, TN, USA.

Editor’s note: Accepted by Linda A. Myers, under the Senior Editorship of Gopal V. Krishnan.