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The role of the external auditor in bank regulation and supervision: A comparative analysis between the UK, Germany, Italy and the US
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2007
This comparative analysis discusses the differences between the structure and systems of bank regulation operating in … role which the Bank of England has assumed since banking regulatory and supervisory powers and functions were transferred … bank regulation and supervision than was the case over 20 years ago. This is so mainly as a result of globalisation. The …
Persistent link: https://www.econbiz.de/10009226824
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The role of the external auditor in bank regulation and supervision: A comparative analysis between the UK, Germany, Italy and the US (Third Edition: Financial Crises, Enron and No...
Ojo; Roedl, Marianne - Volkswirtschaftliche Fakultät, … - 2008
Up until 1989, there existed “the Big Eight” accountancy firms namely the eight major international accountancy firms, Arthur Young (AY), Ernst & Whinney (EW), Deloitte Haskins & Sells (DHS) ,Touche Ross (TR), Price Waterhouse, Coopers and Lybrand, Arthur Andersen and KPMG. At present, there...
Persistent link: https://www.econbiz.de/10009647333
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The role of the external auditor in the regulation and supervision of the UK banking system
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2007
ABSTRACT The role of the external auditor in the supervisory process requires standards such as independence, objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial statements, they serve particular...
Persistent link: https://www.econbiz.de/10005037732
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The role of the external auditor in bank regulation and supervision: A comparative analysis
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2008
This comparative analysis discusses the differences between the structure and systems of bank regulation operating in … role which the Bank of England has assumed since banking regulatory and supervisory powers and functions were transferred … bank regulation and supervision than was the case over 20 years ago. This is so mainly as a result of globalisation. The …
Persistent link: https://www.econbiz.de/10005055487
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Reviewing regulatory objectives: should the scope of regulation be extended?
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2009
This paper will consider whether the scope of financial regulation should be extended and if so, ways in which this could occur. In order to carry out these tasks, it will not only address problems identified from the recent crises and Basel 2, gaps which exist in some of the responses to these...
Persistent link: https://www.econbiz.de/10005025706