Auditor Communication Provisions in Private Loan Agreements: Do They Matter?

We examine auditor communication provisions (ACPs) in private loan agreements, which are private contracting mechanisms establishing communication between lenders and their borrowers’ auditors. We provide evidence that lenders value auditor communications and often specify different types of ACPs th...

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Veröffentlicht in:	Auditing : a journal of practice and theory 2024-08, Vol.43 (3), p.77-105
Hauptverfasser:	Cheng, Lin, Jaggi, Jacob, Michas, Paul N., Schatzberg, Jeffrey
Format:	Artikel
Sprache:	eng
Schlagworte:	Audit fees Auditors Audits Communication Loan agreements
Online-Zugang:	Volltext
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