Hodgdon, Christopher D., and Robert L. Porter. “Auditor Choice and the Consistency of Bank Accounting: Are Some Auditors Stricter Than Others When Assessing the Value of a Bank’s Loan Portfolio?”. Journal of Accounting and Finance 17, no. 2 (April 1, 2017). Accessed February 23, 2025. https://mail.articlegateway.com/index.php/JAF/article/view/965.