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Keywords: depositors
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Journal Articles
The Accounting Review (2022) 97 (4): 51–73.
Published: 01 July 2022
...Matthew J. Beck; Allison K. Nicoletti; Sarah B. Stuber ABSTRACT Auditor credibility is important in the banking industry due to the opacity of bank assets and the use of financial statements by external parties to facilitate monitoring. Depositors monitor and discipline bank behavior, but they can...