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Accounting Quality Benefits of Regul...

Ballew, Hailey B.

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Accounting Quality Benefits of Regulatory Spillover: Evidence from the Banking Industry.

Record Type:	Electronic resources : Monograph/item
Title/Author:	Accounting Quality Benefits of Regulatory Spillover: Evidence from the Banking Industry./
Author:	Ballew, Hailey B.
Published:	Ann Arbor : ProQuest Dissertations & Theses, : 2019,
Description:	104 p.
Notes:	Source: Dissertations Abstracts International, Volume: 81-08, Section: A.
Contained By:	Dissertations Abstracts International81-08A.
Subject:	Accounting. -
Online resource:	https://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=27692245
ISBN:	9781392703595

Accounting Quality Benefits of Regulatory Spillover: Evidence from the Banking Industry.
Ballew, Hailey B.

Accounting Quality Benefits of Regulatory Spillover: Evidence from the Banking Industry. - Ann Arbor : ProQuest Dissertations & Theses, 2019 - 104 p.

Source: Dissertations Abstracts International, Volume: 81-08, Section: A.

Thesis (Ph.D.)--The Ohio State University, 2019.

This item must not be sold to any third party vendors.

I provide evidence that initiating PCAOB oversight of the broker-dealer industry improves the accounting quality at the affiliated commercial bank when the entities have shared bank holding company ownership. The spillover effect within an entity in this setting is interesting due to the significance of high-quality accounting in the banking industry, along with the conflict of interest debate regarding providing both commercial and investment banking services. Using loan-loss provision validity, earnings persistence, and cash-flow predictability as proxies for accounting quality, I find an improvement in accounting quality at commercial banks with broker-dealer affiliates after the PCAOB inspection initiation of broker-dealer audits. The auditor variation across entities in the sample and within the same entity provide cross-sectional variation to draw inferences regarding the mechanism by which the improvements to accounting quality occurs. I provide evidence that the mechanism for this change is an improvement in the audit process.

ISBN: 9781392703595Subjects--Topical Terms:

557516
Accounting.
Subjects--Index Terms:

Banks

Accounting Quality Benefits of Regulatory Spillover: Evidence from the Banking Industry.
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520 $a I provide evidence that initiating PCAOB oversight of the broker-dealer industry improves the accounting quality at the affiliated commercial bank when the entities have shared bank holding company ownership. The spillover effect within an entity in this setting is interesting due to the significance of high-quality accounting in the banking industry, along with the conflict of interest debate regarding providing both commercial and investment banking services. Using loan-loss provision validity, earnings persistence, and cash-flow predictability as proxies for accounting quality, I find an improvement in accounting quality at commercial banks with broker-dealer affiliates after the PCAOB inspection initiation of broker-dealer audits. The auditor variation across entities in the sample and within the same entity provide cross-sectional variation to draw inferences regarding the mechanism by which the improvements to accounting quality occurs. I provide evidence that the mechanism for this change is an improvement in the audit process.
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