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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書目詳細資料
Main Authors:	AOBDIA, Daniel, DOU, Yiwei, KIM, Jungbae
格式:	text
語言:	English
出版:	Institutional Knowledge at Singapore Management University 2021
主題:	Regulation; PCAOB Inspections; Auditors; Originate-to-distribute model of lending; Securitizations; Banks Accounting
在線閱讀:	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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