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Sarbanes Oxley's impact upon investor-relevant risk types
Vakkur, Nicholas V.; Herrera, Zulma J. - In: Journal of Financial Regulation and Compliance 19 (2011) July, pp. 254-270
main practical implication is that Sarbanes Oxley, the most important and comprehensive US financial regulation since the … New Deal, reduced firm (equity) risk. This represents a finding of enormous importance: comprehensive accounting … regulation was never intended to alter firm risk, yet this study strongly suggests that it has in two specific ways. Social …
Persistent link: https://www.econbiz.de/10009391970
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Sarbanes Oxley's impact upon investor‐relevant risk types
Vakkur, Nicholas V.; Herrera, Zulma J. - In: Journal of Financial Regulation and Compliance 19 (2011) 3, pp. 254-270
main practical implication is that Sarbanes Oxley, the most important and comprehensive US financial regulation since the … New Deal, reduced firm (equity) risk. This represents a finding of enormous importance: comprehensive accounting … regulation was never intended to alter firm risk, yet this study strongly suggests that it has in two specific ways. Social …
Persistent link: https://www.econbiz.de/10014870193
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Corporate governance mechanisms and audit delay in a joint audit regulation
Alfraih, Mishari M. - In: Journal of Financial Regulation and Compliance 24 (2016) 3, pp. 292-316
on the Kuwait Stock Exchange (KSE) in 2013. Kuwait has the unusual audit regulation that listed companies must be jointly … audit regulation for the length of this period.  …
Persistent link: https://www.econbiz.de/10014870811
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Fair value accounting and intangible assets: Goodwill impairment and managerial choice
Lhaopadchan, Suntharee - In: Journal of Financial Regulation and Compliance 18 (2010) May, pp. 120-130
“fair value accounting,” particularly in respect of the treatment of acquired “goodwill” shown on consolidated balance … intentions of accounting policy makers in relation to fair value acquisition accounting and evaluates the empirical evidence … relating to corporate behavior in this area. Findings – Despite the presumed benefits associated with fair value accounting, it …
Persistent link: https://www.econbiz.de/10009395128
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National accounting for intangible assets in the knowledge economy
Clacher, Iain - In: Journal of Financial Regulation and Compliance 18 (2010) May, pp. 106-119
initiatives associated with developing a more comprehensive national accounting framework in relation to public and private sector … national accounting framework that fully incorporates the impact of intangible asset investments upon national growth and …
Persistent link: https://www.econbiz.de/10009395130
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Transparency and the disclosure of risk information in the banking sector
Linsley, Philip M.; Shrives, Philip J. - In: Journal of Financial Regulation and Compliance 13 (2005) July, pp. 205-214
The essence of any bank is that it is a risktaking enterprise and therefore, as a part of good corporate governance, it is expected that relevant risk-related information will be released to the marketplace. Currently, however, it is suggested that there is insufficient disclosure of risk...
Persistent link: https://www.econbiz.de/10004987508
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Bank accounting and bank value: harmonising (d)effects of a common accounting culture?
Anagnostopoulos, Ioannis; Buckland, Roger - In: Journal of Financial Regulation and Compliance 15 (2007) November, pp. 360-380
attributes initiated recently by the International Accounting Standard Board (IASB) in their efforts to reflect more relevant … regulators, on the one hand, and accounting standard setters and investors, on the other. Findings – The propositions constitute … a significant departure from current accounting practices in that all financial assets and liabilities should uniformly …
Persistent link: https://www.econbiz.de/10004987561
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In the absence of trust is (obey me) the only mantra?
Back, Philippa Foster - In: Journal of Financial Regulation and Compliance 13 (2005) July, pp. 254-259
Sets out the main challenges facing management in the area of ethics and compliance. Discusses competitive pressures, producing goods and services responsibly, and building and keeping a good reputation. Business challenges are best met by the use of a code of ethics which involves both top-down...
Persistent link: https://www.econbiz.de/10004987576
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Creating and implementing an effective compliance monitoring policy
Marshall, Hannah - In: Journal of Financial Regulation and Compliance 13 (2005) July, pp. 224-228
In financial services, creating and implementing an appropriate and effective compliance-monitoring programme is a challenge, which differs according to the company. All aspects must be considered - compliance, risk, internal audit, management. Essentially, senior management must be wholly...
Persistent link: https://www.econbiz.de/10004987634
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Forensic accounting: a blend of knowledge
Kumari Tiwari, Reshma; Debnath, Jasojit - In: Journal of Financial Regulation and Compliance 25 (2017) 1, pp. 73-85
for proper regulation of forensic accounting profession. In that case, the need for development of separate forensic …Purpose The purpose of this paper is to develop an insight into the skill sets that forensic accounting practitioners … need to possess to succeed in the practice of forensic accounting. Design/methodology/approach The present paper is based …
Persistent link: https://www.econbiz.de/10014870734