...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...

... ). However, research related to the process of auditor dismissals in general, and the timeliness associated with such changes in particular, is sparse even though both aspects of timeliness matter for the quality of audits ( Schwartz and Soo 1996 ; Khalil et al. 2011 ). The gap between the hiring...