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 ...

Low statistical power undermines the purpose of scientific research; it reduces the chance of detecting a true effect. Perhaps less intuitively, low power also reduces the likelihood that a ...

The purpose of this appendix is to illustrate a variety of practice approaches to the areas discussed in the main paper. For paragraphs A through H, the following questions (taken from the tables at ...