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Advances in Accounting & Auditing Research
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Advances in Accounting & Auditing Research

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Banking and Finance".

Deadline for manuscript submissions: 30 November 2024 | Viewed by 1233

Special Issue Editor

Dr. Rania Mousa

E-Mail Website
Guest Editor
Schroeder School of Business, University of Evansville, Evansville, IN 47722, USA
Interests: accounting information systems; electronic financial reporting; foresnic accounting; accounting education; financial inclusion; non-financial reporting

Special Issue Information

Dear Colleagues,

In this Special Issue, we invite submissions of original papers which address research questions in the areas of financial accounting, managerial accounting, tax accounting, auditing, accounting information systems, forensic accounting and non-financial reporting. We also encourage submissions related to timely and emerging themes in accounting, such as the effects of ESG reporting, technologies on financial and non-financial reporting, regulatory changes and sustainability reporting. We are interested in conceptual, theoretical, methodological, empirical, case study and systematic review studies.

Dr. Rania Mousa
Guest Editor

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • financial reporting
  • advances in accounting and auditing practices
  • managerial accounting
  • tax accounting
  • accounting information systems
  • forensic accounting/fraud examination
  • non-financial reporting
  • sustainability reporting
  • ESG reporting
  • financial inclusion

Published Papers (1 paper)

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Research

15 pages, 270 KiB  
Article
Bank Loan Loss Provision Determinants in Non-Crisis Years: Evidence from African, European, and Asian Countries
by Peterson K. Ozili
J. Risk Financial Manag. 2024, 17(3), 115; https://doi.org/10.3390/jrfm17030115 - 12 Mar 2024
Viewed by 1035
Abstract
Loan loss provision is an important accounting accrual in the banking sector. There have been numerous debates about the determinants of loan loss provision in several contexts. This study extends the debate by investigating the determinants of bank loan loss provision in non-crisis [...] Read more.
Loan loss provision is an important accounting accrual in the banking sector. There have been numerous debates about the determinants of loan loss provision in several contexts. This study extends the debate by investigating the determinants of bank loan loss provision in non-crisis years for 28 countries from 2011 to 2018. The non-crisis years cover the periods after the global financial crisis and the periods before the COVID-19 pandemic while the countries consist of African, European, and Asian countries. Using the generalized linear model regression and the quantile regression methodologies, the results show that institutional quality is a significant determinant of bank loan loss provision, indicating that the presence of strong institutions decreases the size of bank loan loss provision in non-crisis years. In the regional analyses, it was found that economic growth is a significant determinant of bank loan loss provisions in African and Asian countries. Loan loss provision is higher in times of economic prosperity in African and Asian countries. Bank overhead cost is a significant determinant of bank loan loss provisions in Asian countries. Meanwhile, bank loan loss provision determinants are insignificant in European countries. Full article
(This article belongs to the Special Issue Advances in Accounting & Auditing Research)
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