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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

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

The role of the external auditor in bank regulation and supervision: A comparative analysis

Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2008

Persistent link: https://www.econbiz.de/10005055487

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