Topics covered:

• An Overview of Empirical Accounting Research

• Financial Reporting Issues in Banks (e.g., earnings management, accounting conservatism, signalling)

• Auditing Issues in Banks (e.g., auditor independence, internal controls)

• Role of Institutions in Shaping Financial Decisions in the Banking Industry (e.g., the role of cultural versus formal institutions) .

Instructor: Kiridaran (Giri) Kanagaretnam