Abstract Motivated by diverging results from the literature, we investigate whether investments in information technology (IT) help banks to assess their loan portfolio. More specifically, focus on consequences of accumulated expenses for data processing banks’ ability estimate loss accruals. We further test differences when borrowers get hit economic trouble COVID-19 pandemic. Using a sample U...

We have estimated the impact of some characteristics auditors and audited companies on audit quality for Romanian listed firms (943 observations 2007–2019 period), using as a proxy level discretionary accruals, measured following Jones (1991) model, accruals quality, through Dechow Dichey (2002) model. These dependent variables been related to that reflect both firm (for example, Big 4 membersh...