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Co-designing compliance to the Anti-Money Laundering Act within the small and medium enterprise sector
Kelkar, Ameya; Rao, Asha - In: Journal of Financial Regulation and Compliance 21 (2013) February, pp. 84-101
Purpose – Money laundering is a financial crime that does not directly affect a business but poses a serious threat to a nation's stability and security. The Australian Anti-money Laundering and Counter Terrorism Financing Act (AML/CTF Act – the Act) passed into law in 2006, but achieving...
Persistent link: https://www.econbiz.de/10010815041
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Patterns of disclosure and volatility effects in speculative industries: The case of small and mid-cap metals and mining entities on the Australian securities exchange
O'Shea, Phillip D.; Worthington, Andrew C.; Griffiths, … - In: Journal of Financial Regulation and Compliance 16 (2008) July, pp. 261-273
Purpose – There is conjecture that small and mid-cap companies in highly speculative industries use frequent and repetitive disclosure to promote price volatility and heighten market interest. Excessive disclosure could indicate instances of self-promotion or poor disclosure practices, and...
Persistent link: https://www.econbiz.de/10004987602
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Macro and micro prudential regulatory failures between banks in the United Kingdom and Australia 2004-2009
Lui, Alison - In: Journal of Financial Regulation and Compliance 21 (2013) July, pp. 241-258
Purpose – This paper compares the performance of the big four UK banks and four Australian banks between 2004-2009. The banks are chosen according to the total assets as listed in The Banker magazine 2009. The purpose is to analyse why UK banks were more vulnerable to the financial crisis of...
Persistent link: https://www.econbiz.de/10010688452
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Co‐designing compliance to the Anti‐Money Laundering Act within the small and medium enterprise sector
Kelkar, Ameya; Rao, Asha - In: Journal of Financial Regulation and Compliance 21 (2013) 1, pp. 84-101
Purpose – Money laundering is a financial crime that does not directly affect a business but poses a serious threat to a nation's stability and security. The Australian Anti‐money Laundering and Counter Terrorism Financing Act (AML/CTF Act – the Act) passed into law in 2006, but achieving...
Persistent link: https://www.econbiz.de/10014870233
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Macro and micro prudential regulatory failures between banks in the United Kingdom and Australia 2004‐2009
Lui, Alison - In: Journal of Financial Regulation and Compliance 21 (2013) 3, pp. 241-258
Purpose – This paper compares the performance of the big four UK banks and four Australian banks between 2004‐2009. The banks are chosen according to the total assets as listed in The Banker magazine 2009. The purpose is to analyse why UK banks were more vulnerable to the financial crisis of...
Persistent link: https://www.econbiz.de/10014870836
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The bank selection process and market definition in Australia
Jones, Ross; Nielsen, Jim; Trayler, Rowan - In: Journal of Financial Regulation and Compliance 10 (2002) 1, pp. 22-30
of bank mergers within the country of Australia. It considers whether or not the ACCC’s approach is consistent with the …
Persistent link: https://www.econbiz.de/10014869902
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A fraud detection model: A must for auditors
Krambia‐Kapardis, Maria - In: Journal of Financial Regulation and Compliance 10 (2002) 3, pp. 266-278
This paper addresses a fundamental issue in financial regulation ‐ that of the auditor’s ability to detect material … offenders in Australia. The main concern of the paper is with the eclectic fraud detection model (EFD), of which the ROP model … author and its utility successfully tested in Australia in a survey of auditors. Finally, the policy implications for …
Persistent link: https://www.econbiz.de/10014869918
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Patterns of disclosure and volatility effects in speculative industries
O'Shea, Phillip D.; Worthington, Andrew C.; Griffiths, … - In: Journal of Financial Regulation and Compliance 16 (2008) 3, pp. 261-273
Purpose – There is conjecture that small and mid‐cap companies in highly speculative industries use frequent and repetitive disclosure to promote price volatility and heighten market interest. Excessive disclosure could indicate instances of self‐promotion or poor disclosure practices, and...
Persistent link: https://www.econbiz.de/10014870108
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Cause v. consequence-based regulation: Basel III v. the Eurocodes
Vermorken, Maximilian A.; Vermorken, Alphons Th. - In: Journal of Financial Regulation and Compliance 19 (2011) May, pp. 111-116
/methodology/approach – The approach is based on studying the two selected regulation systems, Basel III and the Eurocodes and identifies how the … the financial regulation uses a cause-based approach to regulation, in which the causes of a crisis are found and … set of codes of practice. It is the trade-off between less regulation and increased responsibility. Originality …
Persistent link: https://www.econbiz.de/10009391940
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A macro-prudential perspective of financial regulation
Nguyen, Tristan - In: Journal of Financial Regulation and Compliance 19 (2011) July, pp. 289-297
Purpose – In the recent financial crisis, many observers have assigned monetary policy a central role in the crisis. Specifically, they claim that excessively easy monetary policy by the Federal Reserve in the first half of the decade helped to cause a bubble in housing prices in the USA. The...
Persistent link: https://www.econbiz.de/10009391943