Public audit oversight and the originate-to-distribute model

Public audit oversight and the originate-to-distribute model

The originate-to-distribute (OTD) model, in which the originators of mortgages sell or securitize the mortgages to third parties, likely contributed to the 2008 financial crisis. Auditors were blamed for permitting clients to understate the risks of the model in their financial reports, fostering un...

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Bibliographic Details
Main Authors: AOBDIA, Daniel, DOU, Yiwei, KIM, Jungbae
Format: text
Language:English
Published: Institutional Knowledge at Singapore Management University 2021
Subjects:
Regulation; PCAOB Inspections; Auditors; Originate-to-distribute model of lending; Securitizations; Banks
Accounting
Online Access:https://ink.library.smu.edu.sg/soa_research/1916
https://ink.library.smu.edu.sg/context/soa_research/article/2943/viewcontent/ADK__2021___1_.pdf
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Institution: Singapore Management University
Language: English

Internet

https://ink.library.smu.edu.sg/soa_research/1916
https://ink.library.smu.edu.sg/context/soa_research/article/2943/viewcontent/ADK__2021___1_.pdf

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