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Séparabilité des audits et du contrôle de gestion en vue de contrôler l'identité organisationnelle
Bonache, Adrien; Bessour, M. - Volkswirtschaftliche Fakultät, … - 2009
Objective. The aim of this article is to show that the audits aren't perfect substitute but additional of management control. Study design. We make out from a literature review and well-known cases some propositions and we search to give credit to our principal proposition with one exploratory...
Persistent link: https://www.econbiz.de/10005836630
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Compliance Audit of Anti-Corruption Regulations: A Case Study from Carpatistan Customs
Michael, Bryane; Gubin, Alexey - Volkswirtschaftliche Fakultät, … - 2012
The principles and findings from internal government audits (aimed at generating recommendations to improve compliance with anti-corruption regulations) can greatly contribute to the wider anti-corruption literature. Internal audit techniques can overcome the weaknesses of the four predominant...
Persistent link: https://www.econbiz.de/10011261034
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Central bank independence: monetary policies in selected jurisdictions (I)
Felix, Ayadi; Marianne, Ojo - Volkswirtschaftliche Fakultät, … - 2013
delegation of supervisory responsibilities in the UK, namely the transfer of bank supervision from the Financial Services …
Persistent link: https://www.econbiz.de/10011261038
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Central banks and different policies implemented in response to the recent Financial Crisis
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2010
Rescue cases involving guarantees (contrasted with restructuring cases) during the recent Financial Crisis, have illustrated the prominent position which the goal of promoting financial stability has assumed over that of the prevention or limitation of possible distortions of competition which...
Persistent link: https://www.econbiz.de/10008693548
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Redefining a role for central banks: The increased importance of central banks’ roles in the management of liquidity risks and macro prudential supervision in the aftermath of the...
Ojo, Marianne - Volkswirtschaftliche Fakultät, … - 2010
risks and macro prudential supervision. A fundamental aim of this paper is to address how an extension of central banks …’ roles in macro prudential supervision can assist regulators and supervisors in bridging the afore mentioned gap between … macro prudential factors, namely, the system as a whole, as opposed to mere focus on the supervision of individual …
Persistent link: https://www.econbiz.de/10008683306
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Bank regulation, supervision and efficiency during the global financial crisis
Swamy, Vighneswara - Volkswirtschaftliche Fakultät, … - 2014
In this study, using the World Bank’s Bank Regulation and Supervision Survey (BRSS) data, we draw insights about the … bank regulatory/supervisory styles, illustrate the differences in regulation/supervision among crisis, non-crisis and BRICS … countries, and highlight the ways in which bank regulation and supervision has changed during the crisis period. The study …
Persistent link: https://www.econbiz.de/10011113271
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Central Banks: Powerful, Political and Unaccountable?
Buiter, Willem - Volkswirtschaftliche Fakultät, … - 2014
Central banks’ economic and political importance has grown in advanced economies since the start of the Great Financial Crisis in 2007. An unwillingness or inability of governments to use countercyclical fiscal policy has made monetary policy the only stabilization tool in town. However, much...
Persistent link: https://www.econbiz.de/10011114270
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Central bank independence: monetary policies in selected jurisdictions (III)
Ojo, Marianne; Ayadi, Felix - Volkswirtschaftliche Fakultät, … - 2013
A sufficient and appropriate degree of central bank independence is widely acknowledged to be necessary for the goal of achieving price stability. However, despite the levels of independence claimed to be enjoyed by several central banks, recent events indicate shifts in focus of monetary policy...
Persistent link: https://www.econbiz.de/10011257824
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Development of auditing in Malaysia: legal, political and historical influences
Azham, Ali; Teck Heang, Lee; Yusof, Nor Zalina; Ojo, … - Volkswirtschaftliche Fakultät, … - 2007
This work investigates the role and contribution of external auditing as practised in the Malaysian society during the forty year period from independence in 1957 to just before the onset of the Asian Financial Crisis in 1997. It applies the political economic theory introduced by Tinker (1980)...
Persistent link: https://www.econbiz.de/10008805862
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Better Safe than Sorry - Individual Risk-Free Pension Schemes in the European Union
Peeters, Marga - 2012
Variations between the diverse pension systems in the member states of the European Union hamper labour market mobility, across country borders but also within the countries of the European Union. From a macroeconomic perspective, and in the light of demographic pressure, this paper argues that...
Persistent link: https://www.econbiz.de/10013114018