...Gauri Bhat; Joshua A. Lee; Stephen G. Ryan SYNOPSIS Prior research acknowledges that the determinants, timeliness, and economic implications of banks' provisions for loan losses (PLL) vary across loan types. However, the lack of machine-readable data on PLL by loan type has precluded researchers...

... change, suggesting that client executives have a significant role in the auditor-hiring process. hiring lag timeliness dismissal successor The objective of this paper is to provide empirical evidence about the determinants and consequences of two timeliness-related issues associated...