The Expectations‐Performance Gap in Financial Reporting from the Perspective of Hong Kong Bank Loan Officers

2002 ◽  
Vol 14 (1) ◽  
pp. 1-22
Author(s):  
Marian Yew Jen Wu Tong ◽  
Gladie Lui ◽  
Albert Lew
Keyword(s):  
Hong Kong ◽  
Financial Reporting ◽  
Bank Loan ◽  
Performance Gap ◽  
Loan Officers ◽  
Bank Loan Officers

An Experimental Study Of Commercial Bank Loan Officer Behavior

2011 ◽  
Vol 5 (4) ◽  
pp. 30
Author(s):  
J. David Diltz ◽  
Mark E. Bayless
Keyword(s):  
Experimental Study ◽  
Statistical Analysis ◽  
Commercial Bank ◽  
Prior Experience ◽  
Bank Loan ◽  
Years Of Experience ◽  
Urban Location ◽  
Loan Officer ◽  
Loan Officers ◽  
Bank Loan Officers

This paper presents the results of an experimental study in which commercial bank loan officers evaluated a hypothetical ongoing firm for a line of credit, and independently, a term loan. Statistical analysis revealed significant influences on the loan decision resulting from bank size, national charter, urban location, loan officer age, years of experience, and prior experience with capital lease transactions.

Policies To Promote Auditor Independence: More Evidence On The Perception Gap

2011 ◽  
Vol 7 (2) ◽  
pp. 10 ◽  
Author(s):  
Lydia L. F. Schleifer ◽  
Randolph A. Shockley
Keyword(s):  
Multidimensional Scaling ◽  
Financial Analysis ◽  
Auditor Independence ◽  
Bank Loan ◽  
Financial Statement ◽  
Perception Gap ◽  
Extensive Body ◽  
Loan Officers ◽  
Big Eight ◽  
Bank Loan Officers

The extensive body of literature and research concerning auditor independence, the so-called cornerstone of the profession, has centered mainly on alleged threats to perceived independence or threats to actual independence. The objective of this study was to investigate accountants and financial statement users reactions to policies designed to enhance auditor independence. Multidimensional scaling techniques were used to measure the similarity or dissimilarity of the views of four separate groups: Big Eight auditors; non-Big Eight CPAs, bank loan officers, and certified financial analysis. Results showed that the four groups differed significantly in the extent of their support of fourteen policies discussed in the Cohen Communication Report as means to enhance auditor independence. The Cohen Commissions position on these policies was found to appear to be more aligned with financial statement users.

Bank Loan Officers' Perceptions of Business Owners: The Role of Gender

2007 ◽  
Vol 18 (2) ◽  
pp. 154-171 ◽  
Author(s):  
Fiona Wilson ◽  
Sara Carter ◽  
Stephen Tagg ◽  
Eleanor Shaw ◽  
Wing Lam
Keyword(s):  
Business Owners ◽  
Bank Loan ◽  
Loan Officers ◽  
Bank Loan Officers
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