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The consequences of bank reporting failure for liquidity creation : evidence from accounting restatements
(University of Missouri--Columbia, 2017)
This paper examines the effect of bank accounting restatements on bank liquidity creation. Banks play a central role in creating liquidity in the economy by financing relatively illiquid assets, such as business loans, ...
Auditor style and common disclosure deficiencies : evidence from SEC comment letters
(University of Missouri--Columbia, 2017)
Prior literature documents that auditor style increases financial statement comparability, implicitly making financial statements more useful to outsiders. Auditor style results from policies and procedures that centralize ...