| LDR | | 00000nam u2200205 4500 |
| 001 | | 000000436668 |
| 005 | | 20200228150514 |
| 008 | | 200131s2016 ||||||||||||||||| ||eng d |
| 020 | |
▼a 9781085740470 |
| 035 | |
▼a (MiAaPQ)AAI10190154 |
| 040 | |
▼a MiAaPQ
▼c MiAaPQ
▼d 247004 |
| 082 | 0 |
▼a 657 |
| 100 | 1 |
▼a Chen, Bingyi. |
| 245 | 14 |
▼a The Impact of Audit Quality on the Pricing of Fair Value Estimates in the Banking Industry. |
| 260 | |
▼a [S.l.]:
▼b Boston University.,
▼c 2016. |
| 260 | 1 |
▼a Ann Arbor:
▼b ProQuest Dissertations & Theses,
▼c 2016. |
| 300 | |
▼a 76 p. |
| 500 | |
▼a Source: Dissertations Abstracts International, Volume: 81-02, Section: A. |
| 500 | |
▼a Advisor: Menon, Krishnagopal. |
| 502 | 1 |
▼a Thesis (Ph.D.)--Boston University, 2016. |
| 506 | |
▼a This item must not be sold to any third party vendors. |
| 506 | |
▼a This item must not be added to any third party search indexes. |
| 520 | |
▼a In recent years, the Public Company Accounting Oversight Board's (PCAOB) inspections have frequently reported audit deficiencies related to fair value measurements. Motivated by PCAOB's concern, this paper examines investors' perceptions on audit quality of fair value measurements. Using a sample of U.S. public banks from 2008 through 2013, I document a significant positive (negative) association between stock prices (bid-ask spreads) and audit quality of fair value measurements. This finding indicates that audit quality adds incremental value to investors as it mitigates reliability concerns relating to fair value estimates. Furthermore, using the fair value hierarchy mandated by Statement of Financial Accounting Standards (FAS) 157, I find the audit quality effect is stronger for Level 3 fair value estimates |
| 590 | |
▼a School code: 0017. |
| 650 | 4 |
▼a Accounting. |
| 690 | |
▼a 0272 |
| 710 | 20 |
▼a Boston University.
▼b Management QSB. |
| 773 | 0 |
▼t Dissertations Abstracts International
▼g 81-02A. |
| 773 | |
▼t Dissertation Abstract International |
| 790 | |
▼a 0017 |
| 791 | |
▼a Ph.D. |
| 792 | |
▼a 2016 |
| 793 | |
▼a English |
| 856 | 40 |
▼u http://www.riss.kr/pdu/ddodLink.do?id=T15490187
▼n KERIS
▼z 이 자료의 원문은 한국교육학술정보원에서 제공합니다. |
| 980 | |
▼a 202002
▼f 2020 |
| 990 | |
▼a ***1008102 |
| 991 | |
▼a E-BOOK |