The Journal of Business, Vol. 75, No. 4 (October 2002), pp. 559-581 (23 pages) We use a matched sample of individual loans, borrowers, and banks to investigate the effect of banks' financial health on ...

Auditors know that journal-entry testing is one of many procedures they can use in addressing client data completeness and, hence, audit risk (see AU-C Section 240, Consideration of Fraud in a ...