Private lenders’ demand for audit
Journal of Accounting and Economics(2017)
摘要
•Auditors are sometimes required to report to lenders on covenant compliance.•Empirical evidence on covenant compliance assurance clauses is presented.•Clauses are associated with borrower and loan characteristics informed by agency and contracting theory.•Contractual adjustments to GAAP net income are key determinants of audit demand.
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关键词
M41,M44,M49
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