Open Access. Powered by Scholars. Published by Universities.®
Articles 1 - 1 of 1
Full-Text Articles in Business
Determinants Of Loan Losses In National Banks: Size, Regulation, And The Aicpa Model, Randy Marl Reed
Determinants Of Loan Losses In National Banks: Size, Regulation, And The Aicpa Model, Randy Marl Reed
Doctoral Dissertations
Because of recent failures, the AICPA Banking Committee has developed a normative model citing specific variables for auditors to use in bank audits. This research has examined that AICPA model.
In addition, the Auditing Principles Board has identified several areas of concern for auditing internal control structures. Research into size and regulation from other sources has indicated that both are significant modifiers of financial models. Regulations now require banks and holding companies of more than $500 million in assets to submit to an annual independent audit.
The primary purpose of this research was to determine whether the AICPA normative model …