In the last decades, regulators around the world have increasingly mandated stricter assurance requirements for interim reporting. In several countries, firms must have their interim financial statements reviewed by an external auditor. However, there is little evidence to indicate whether...

On 3 December EY hosted a SUERF conference on banking reform with Sir Howard Davies, the Chairman of RBS, and Dame Colette Bowe, the Chairman of the Banking Standards Board, as the two keynote speakers. Professor David Miles (Imperial College) gave the SUERF 2015 Annual Lecture on Capital and...