Blockchain technology has significant impacts on financial services. U.S. regulation regards blockchain technology as a type of financial technology when it provides financial-related products or services, which belong to one of the most heavily regulated sectors of the economy. However,...

Introduction : the genealogy and topography of Twin Peaks / Andrew Godwin and Andrew Schmulow -- The three episodes of Twin Peaks / Michael W. Taylor -- Reflections on 20 years of regulation under Twin Peaks / Jeffrey Carmichael -- Twin Peaks and central banks : economics, political economy and...

As “market referees”, regulators contribute to the delivery of essential public utilities. Their organisational culture, behaviour, actions and governance are important factors in how they, and the sectors they oversee, perform. The OECD Performance Assessment Framework for Economic...

This paper shows that the creation of an independent regulatory agency is often not a necessary or sufficient condition to help attract private participation in the operation and financing of the water and sanitation sector in developing countries. However, the odds of an impact are...

Based on Camfferman & Zeff (2015) we reflect on possibilities for academic research on the International Accounting Standards Board (IASB) and its International Financial Reporting Standards (IFRSs). We argue that a research agenda may be formed around the notion that the IASB differs from...

Financial crises can happen for a variety of reasons: (a) nobody really understands what is going on (the collective cognition paradigm); (b) some understand better than others and take advantage of their knowledge (the asymmetric information paradigm); (c) everybody understands, but crises are...