Showing 1 - 10 of 352
Really Responsive Regulation seeks to add to current theories of enforcement by stressing the case for regulators to be …
Persistent link: https://www.econbiz.de/10010744983
Principles-based regulation is high on the regulatory agenda in a number of regulatory domains, most particularly … financial regulation. Its supporters argue that it provides a flexible regulatory regime which can facilitate innovation; its … detractors argue that it is simply lax regulation. This article explores the political rhetoric surrounding principles …
Persistent link: https://www.econbiz.de/10010745006
from the history of financial market regulation. …
Persistent link: https://www.econbiz.de/10010746149
financial crisis, we need to understand the framework of law, regulation, self-regulation and professional incentives that … play in the system of corporate governance, the ways in which law and regulation recognize that role, and the extent to …
Persistent link: https://www.econbiz.de/10011071271
This paper presents a policy proposal for building a new framework for gathering, measuring and disclosing financial risk information in the global economy. The paper examines the current state of the financial risk framework, notes its advantages and disadvantages and proposes a new construct...
Persistent link: https://www.econbiz.de/10011163501
This paper analyses the use and circulation of nternational auditing standards within a large post-Soviet Russian audit firm, as it faces up to the challenges of international harmonisation. It describes this process as one of ‘connecting worlds’ and translation. In a detailed field study...
Persistent link: https://www.econbiz.de/10010745326
This paper rethinks audit regimes from the shadow-land of outsourcing in India. This is the arena of informalized work environments that are connected to global value chains and the revenue streams of an extractive liberalization state focused on public debt repayment. Based on ethnography of...
Persistent link: https://www.econbiz.de/10011126585
This paper studies the roles that images and ideas of market creation played in the re-articulation of relations between government, audit expertise and professional organisation in post-Soviet Russia. It examines the change from state-led inspection to market-oriented auditing between 1985 and...
Persistent link: https://www.econbiz.de/10011071340
Recent work (including that of the author) on the impact of FDI has been based on microlevel (i.e. firms, establishments or plants) data, since this allows much greater control when examining such issues as whether FDI plants are more productive or innovative; whether there are spillovers to...
Persistent link: https://www.econbiz.de/10010884505
This paper examines the key issues relating to the UK pension system. It reviews the current system of pension provision, describes and analyses the reforms since 1980, examines the legal regulatory and accounting framework for occupational pension schemes, assesses the different types of risks...
Persistent link: https://www.econbiz.de/10010884512