The Association Between Auditor Size and Bank Regulator Ratings [*].(Brief Article)

Wallace, W. A. 1980. The Economic Role of the Audit in Free and Regulated Markets. New York, NY: Touche Ross.

Williams, J. L., and M. P. Jacobsen. 1995. "A New Approach for Risk-Focused, Efficient Regulation: The OCC's Regulation Review Program." ABA Bank Compliance 16 (4): 42-44.

Variable Definitions:

RATING (National or Peer Group) = Sheshunoff rating on national or peer asset basis. Capital Adequacy = Core capital as a percentage of assets. Asset Quality = Adjusted nonperforming assets as a percentage of total assets. Earnings Quality = Return on average assets. Liquidity = Liquid assets as a percentage of total liabilities. ROE = Return on common equity. ASSETS = Total bank assets in thousands. RBA = Risk-based assets (Assets adjusted for credit risks based on the Basic Agreement). RBA/TA = Risk-based assets divided by total assets. BRANCHES Number of branch offices per bank reported in the bank call reports.

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