The Effect of the Expected Credit Loss Model on Audit Quality: Evidence from the European Union Banks
Published online on December 10, 2025
Abstract
Global Business Review, Ahead of Print.
This study aims to investigate the effect of the expected credit loss (ECL) model under IFRS 9 on audit quality. We focus on the banking setting since IFRS 9 has particularly affected reporting requirements in such industry. Our results using difference-...
This study aims to investigate the effect of the expected credit loss (ECL) model under IFRS 9 on audit quality. We focus on the banking setting since IFRS 9 has particularly affected reporting requirements in such industry. Our results using difference-...